Estate and gift tax calculator

Work out US federal estate tax with the $15,000,000 exemption, portability and lifetime gifts, and check whether this year's gifts need Form 709.

In 2026, the federal estate tax applies only when the taxable estate plus adjusted taxable gifts exceeds the $15,000,000 basic exclusion amount, at up to 40% on the excess. Each person can also give $19,000 a year to any number of people without using that exemption. Sources: Public Law 119-21, §70106, 26 U.S.C. §2001, Rev. Proc. 2025-32.

What do you want to check?

Year of death

Was the person a US citizen or resident?

This calculator covers US citizens and residents only.

Has federal gift tax ever been paid on earlier gifts?

Rare: tax is only paid once the lifetime exemption is used up.

Gross estate at the date of death ($)

Everything the person owned or had an interest in, at fair market value.

Debts, funeral and administration expenses ($)

Did the person leave a surviving spouse?

Left to qualified charities ($)

State estate or inheritance taxes paid ($)

Deductible under §2058 (Form 706 instructions, line 3b).

Adjusted taxable gifts made after 1976 ($)

The taxable part of lifetime gifts, as reported on Forms 709.

DSUE received from a spouse who died earlier ($)

The amount on that spouse’s Form 706, if portability was elected. Leave 0 otherwise.

Answer the questions above to see the result (still to answer: citizenship, surviving spouse, gift tax paid).

Federal rules for 2026

Rule	Value	Source
Basic exclusion amount	$15,000,000 for deaths and gifts in 2026 ($13,990,000 in 2025); adjusted for inflation from 2027	Public Law 119-21, §70106; Rev. Proc. 2025-32
Rates	18% to 40%; 40% above $1,000,000 of the taxable amount, before the unified credit	§2001(c)
Estate tax	Tentative tax on taxable estate + adjusted taxable gifts, less the credit on the exclusion	§2001(b), §2010(a), (c)(1)-(2)
Gift tax	Cumulative over lifetime gifts; the same exclusion is used first	§2502, §2505
Annual exclusion	$19,000 per recipient (present interests); $194,000 to a spouse who is not a US citizen	§2503(b), §2523(i); Rev. Proc. 2025-32
Spouse and charity	Unlimited deduction for a US citizen spouse; none for a non-citizen spouse (except a QDOT at death); charities deductible	§2056, §2523, §2055, §2522
Portability (DSUE)	Unused exclusion can pass to the surviving spouse if elected on a timely Form 706	§2010(c)(4)-(5); Rev. Proc. 2022-32
Returns	Form 706 above the exclusion (or to elect portability); Form 709 for gifts above the exclusions	§6018, §6019

Last verified 28 September 2026. Amounts for 2027 are not published yet.

What this calculator does not cover

Valuation: fair market value, alternate valuation, special use valuation, discounts.
What goes into the gross estate: life insurance, joint property, community property, powers of appointment, digital assets.
A qualified domestic trust (QDOT) for a spouse who is not a US citizen; terminable interests and QTIP.
The generation-skipping transfer (GST) tax — its 2026 exemption is $15,000,000.
Nonresidents who are not US citizens.
Gifts before 1977, the restored exclusion, installment payments (§6166), and DSUE from successive marriages.
A future fall in the exclusion amount (clawback rules).
DSUE applied to lifetime gifts: a surviving spouse’s DSUE is used before their own basic exclusion amount (Form 706 instructions, Part VI); the gift mode does not take DSUE into account.
State taxes: your state may also tax estates or inheritances; state death taxes paid are deductible (§2058).
Income tax for heirs, such as the basis of inherited property.

Planning retirement income too? See the Social Security calculator.

About this tool

Why use this tool

The federal estate tax and the gift tax are one system: gifts you make during your life use the same exemption that later shelters your estate. Most people will never pay either, but many still have to file a return, and the rules on spouses, portability and annual gifts decide how much room is left. This calculator applies the 2026 federal rules to an estate or to this year's gifts.

How it works

From 2026 the basic exclusion amount is $15,000,000 per person (Public Law 119-21, §70106), adjusted for inflation from 2027. The estate tax is the tentative tax on the taxable estate plus adjusted taxable gifts, under the §2001(c) schedule (18% up to 40%), less the unified credit on the exclusion — so tax starts only above $15,000,000, at 40%. Property left to a spouse who is a US citizen, or to charity, is deducted. A surviving spouse can add the unused exclusion of the spouse who died first (DSUE) if the executor elects portability on a timely Form 706. For gifts, the first $19,000 a year to each person is excluded (Rev. Proc. 2025-32), tuition or medical bills paid directly are not gifts, and anything above uses up the lifetime exemption.

Real example

A widow dies in 2026 with a taxable estate of $20,000,000 and no taxable gifts. The tentative tax is $7,945,800; the unified credit on $15,000,000 is $5,945,800; the federal estate tax is $2,000,000, which is 40% of the $5,000,000 above the exemption. Had her husband's executor elected portability and passed on $5,000,000 of DSUE, there would be no federal estate tax. A parent who gives a child $50,000 in 2026 makes a $31,000 taxable gift: no tax, but a Form 709 and $31,000 less exemption.

Practical tips

If your spouse dies first, consider filing Form 706 to elect portability even when no tax is due: it is the only way to keep the unused exclusion. Estates that did not have to file can still elect up to the fifth anniversary of the death under Rev. Proc. 2022-32. Keep copies of every Form 709: the estate needs the total of taxable gifts. Pay tuition straight to the school to keep it outside the gift tax.

What the July 2025 law changed, and what it means for couples and gifts, is explained in Estate tax 2026: what the July 2025 law changed.

Disclaimer

This is an estimate from the values you enter, under the federal rules checked on 28 September 2026, for US citizens and residents and for deaths and gifts in 2026. It does not value assets, and it does not cover qualified domestic trusts, the generation-skipping transfer tax, nonresidents, gifts on which gift tax was paid, or state estate and inheritance taxes. See the Form 706 and Form 709 instructions.

Frequently asked questions

What is the federal estate tax exemption in 2026?⌄

The basic exclusion amount is $15,000,000 per person for deaths and gifts in 2026, up from $13,990,000 in 2025. It is adjusted for inflation from 2027. The estate tax applies only to the part of the taxable estate plus adjusted taxable gifts above it, at 40% in practice.Source: govinfo.gov — Public Law 119-21, section 70106, irs.gov — Rev. Proc. 2025-32 (IRB 2025-45)

How much can I give without filing a gift tax return?⌄

In 2026 you can give up to $19,000 to each person, as a present interest, with no return. Gifts to a spouse who is a US citizen and tuition or medical bills paid directly to the school or provider do not count either. For a spouse who is not a US citizen, the amount is $194,000. Above those amounts you file Form 709, but tax is only due once the lifetime exemption is used up.Source: irs.gov — Instructions for Form 709, irs.gov — Rev. Proc. 2025-32 (IRB 2025-45)

What is portability?⌄

When a married person dies, the executor can pass the unused part of their exclusion (the DSUE amount) to the surviving spouse, who adds it to their own. It must be elected on a Form 706 filed on time, even if no tax is due. An estate that did not have to file can still elect up to the fifth anniversary of the death under Rev. Proc. 2022-32.Source: irs.gov — Instructions for Form 706, irs.gov — Rev. Proc. 2022-32 (IRB 2022-30)

Does leaving everything to my spouse avoid the estate tax?⌄

If your spouse is a US citizen, yes for your estate: property left to them is deducted without limit. If your spouse is not a US citizen, there is no marital deduction unless the property passes to a qualified domestic trust. The surviving spouse's own estate may be taxed later.Source: govinfo.gov — 26 U.S.C. §2056

What is gift splitting?⌄

A married couple can treat a gift one spouse makes to someone else as made half by each, so each spouse's own $19,000 annual exclusion applies. Both must be US citizens or residents and both must consent, which requires filing Form 709 whatever the amount.Source: govinfo.gov — 26 U.S.C. §2513, irs.gov — Instructions for Form 709

When must an estate file Form 706?⌄

For a death in 2026, when the gross estate plus adjusted taxable gifts is more than $15,000,000, or when the executor wants to elect portability. The return is due 9 months after the death, and a 6-month extension to file is available.Source: irs.gov — Instructions for Form 706