United States · IRS · Gift tax · 2011 to 2027
Gift tax annual exclusion by year.
How much one person could give to any one recipient each year without using lifetime exclusion or filing a return, from 2011 to 2027, and what happens when a gift goes over.
Short answer: The annual exclusion was $13,000 per recipient for 2011 and 2012, $14,000 for 2013 to 2017, $15,000 for 2018 to 2021, $16,000 in 2022, $17,000 in 2023, $18,000 in 2024 and $19,000 for both 2025 and 2026, according to the IRS gift tax FAQ table. For 2027 Revenue Procedure 2026-35 sets it at $20,000, and $201,000 for gifts to a spouse who is not a U.S. citizen. The IRS says each spouse is entitled to the exclusion, so a married couple can give twice the amount to one person, and gifts to a U.S.-citizen spouse are covered by the marital deduction.
Check a gift against the exclusion
Result
Press Calculate to compare the gift with the exclusion.
The exclusion, year by year
The IRS gift tax FAQ publishes the annual exclusion by year of gift for one donor and for two spouses combined. Read on November 11, 2026, that table runs from 2011 to 2026. The 2027 row comes from section 3.46 of Revenue Procedure 2026-35, which says the first $20,000 of gifts to any person, other than gifts of future interests in property, are not included in taxable gifts for calendar year 2027. The change column is our arithmetic.
| Year of gift | Per recipient, one donor | Two spouses combined | Change from prior year (derived) | Source |
|---|---|---|---|---|
| 2027 | $20,000 | $40,000 | +$1,000 | Rev. Proc. 2026-35, s. 3.46 |
| 2026 | $19,000 | $38,000 | no change | IRS gift tax FAQ table |
| 2025 | $19,000 | $38,000 | +$1,000 | IRS gift tax FAQ table |
| 2024 | $18,000 | $36,000 | +$1,000 | IRS gift tax FAQ table |
| 2023 | $17,000 | $34,000 | +$1,000 | IRS gift tax FAQ table |
| 2022 | $16,000 | $32,000 | +$1,000 | IRS gift tax FAQ table |
| 2021 | $15,000 | $30,000 | no change | IRS gift tax FAQ table |
| 2020 | $15,000 | $30,000 | no change | IRS gift tax FAQ table |
| 2019 | $15,000 | $30,000 | no change | IRS gift tax FAQ table |
| 2018 | $15,000 | $30,000 | +$1,000 | IRS gift tax FAQ table |
| 2017 | $14,000 | $28,000 | no change | IRS gift tax FAQ table |
| 2016 | $14,000 | $28,000 | no change | IRS gift tax FAQ table |
| 2015 | $14,000 | $28,000 | no change | IRS gift tax FAQ table |
| 2014 | $14,000 | $28,000 | no change | IRS gift tax FAQ table |
| 2013 | $14,000 | $28,000 | +$1,000 | IRS gift tax FAQ table |
| 2012 | $13,000 | $26,000 | no change | IRS gift tax FAQ table |
| 2011 | $13,000 | $26,000 | n/a | IRS gift tax FAQ table |
What the exclusion does
The annual exclusion is the amount one person can give to any one recipient in a calendar year without the gift counting as a taxable gift. It is per recipient, not per donor, so three recipients triple the room, and it renews every January 1. A gift above the exclusion is not usually taxed in the year it is made: the excess is reported on Form 709 and reduces the donor’s lifetime basic exclusion amount, the same figure that shelters an estate from estate tax. Our estate tax exemption by year page lists that amount for each year. Gifts of future interests in property, such as some gifts in trust, do not qualify for the annual exclusion at all.
Spouses: doubling, splitting and the non-citizen limit
The IRS table shows a second column because, in its words, each spouse is entitled to the annual exclusion amount on the gift. If one spouse writes the whole cheque the couple can still elect to treat it as made half by each, which the IRS calls gift splitting and sends readers to the Form 709 instructions for; the election is made on that form, so a split gift means a return is filed even when nothing is taxable. Gifts between spouses who are both U.S. citizens are eligible for the marital deduction and are not limited by the exclusion. Gifts to a spouse who is not a U.S. citizen are limited instead by a separate, larger annual amount: $201,000 for 2027 under section 3.46(2) of the revenue procedure.
2025 and 2026: the same number twice
The exclusion is indexed for inflation but moves only in $1,000 steps, so some years repeat. The IRS table shows $19,000 for both 2025 and 2026, just as it shows $15,000 for the four years 2018 to 2021 and $14,000 for 2013 to 2017. The 2027 figure of $20,000 is the first increase since 2025.
Worked examples
In 2026 a widower gives $25,000 to each of three grandchildren. The exclusion is $19,000 per recipient, so $6,000 per grandchild, $18,000 in total, is above the exclusion and goes on Form 709 against his lifetime amount; $57,000 passes under the exclusion. Had he been married and his wife consented to split the gifts, the couple’s per-recipient amount would be $38,000, every gift would be under it, and the only consequence would be the Form 709 needed to make the election. In 2027 a single parent giving $20,000 to each of two children uses the exclusion exactly: $40,000 passes free and nothing is reported.
Method
The 2011 to 2026 amounts are copied from the IRS gift tax FAQ table, and the 2027 amounts from section 3.46 of Rev. Proc. 2026-35, both read on November 11, 2026. The calculator multiplies the per-recipient exclusion (doubled when you tick gift splitting) by the number of recipients and subtracts it from the gift to each; the excess is labelled derived. Nothing is stored or sent.
What this does not cover
- Years before 2011, which the IRS table does not list.
- Gifts of future interests, gifts to trusts, 529 plan five-year elections and the generation-skipping transfer tax.
- Tuition or medical payments made directly to the institution, which the exclusion does not need to cover.
- State gift taxes and the tax on any particular gift.
Figures read from the sources below on November 11, 2026. Last updated November 11, 2026.
Sources
- IRS: Frequently asked questions on gift taxes (annual exclusion table 2011-2026, spouses, gift splitting, marital deduction) (retrieved November 11, 2026)
- IRS Revenue Procedure 2026-35, section 3.46 (2027 annual exclusion $20,000; non-citizen spouse $201,000) (retrieved November 11, 2026)
Common mix-ups
-
Often assumedThe annual exclusion rose in 2026 as it does most years.
What the source saysThe IRS table lists $19,000 for both 2025 and 2026; the exclusion moves in $1,000 steps and repeats when indexing does not reach the next step. It rises to $20,000 in 2027. [1]
-
Often assumedA gift above the annual exclusion means writing a cheque to the IRS that year.
What the source saysThe excess is reported on Form 709 and reduces the lifetime basic exclusion amount; tax is owed only once that lifetime amount is used up. [1]
-
Often assumedSpouses can double the exclusion without any paperwork when only one of them makes the gift.
What the source saysThe IRS points to the Form 709 instructions for gift splitting, and the election to treat a gift as made half by each spouse is made on that return. [1]
-
Often assumedGifts to a spouse are always unlimited.
What the source saysThe marital deduction covers gifts to a U.S.-citizen spouse; gifts to a non-citizen spouse are capped at a separate annual amount, $201,000 for 2027 under Rev. Proc. 2026-35. [2]
Checked against these sources on .
Frequently asked questions
What is the gift tax annual exclusion for 2027?
$20,000 per recipient, and $201,000 for gifts to a spouse who is not a U.S. citizen, under section 3.46 of Revenue Procedure 2026-35.
What is the annual exclusion for 2026?
$19,000 per recipient, the same as 2025, according to the IRS gift tax FAQ table.
What was the gift tax exclusion in 2018?
$15,000 per recipient, a figure that held from 2018 through 2021.
How much can a married couple give one person?
Twice the single amount: the IRS says each spouse is entitled to the annual exclusion, so $38,000 for 2026 and $40,000 for 2027.
What happens if I give more than the exclusion?
The excess is a taxable gift reported on Form 709 and reduces your lifetime basic exclusion amount; tax is rarely due in the year of the gift.
Do I have to file Form 709 to split gifts with my spouse?
Yes. The IRS directs readers to the Form 709 instructions for gift splitting, and the election is made on that return even when no tax results.
Does the exclusion apply to gifts between spouses?
Gifts to a U.S.-citizen spouse are eligible for the marital deduction. Gifts to a non-citizen spouse are limited by a separate annual amount, $201,000 for 2027.
Is the exclusion per donor or per recipient?
Per recipient. One donor can give the exclusion amount to any number of people in the same year.
Does this calculator compute gift tax?
No. It compares your gift with the exclusion for the year and shows the excess; the lifetime exclusion, prior gifts and the rate schedule are not applied.
Not financial or legal advice
This page is general information from an unofficial guide, not financial, tax or legal advice. Figures are the published amounts read from the sources above on November 11, 2026 and can change; the calculator shows the excess over the exclusion, not the tax on a gift. Check the IRS or a tax professional before you rely on a number. Nothing you type is sent anywhere.