Gift Tax Calculator (US 2025)
See whether a gift triggers any federal gift tax in 2025. Most gifts owe nothing — the first $19,000 per recipient is exempt, and the rest simply draws down your $13.99M lifetime exemption.
Your details
- Covered by annual exclusion
- $19,000.00
- Applied to lifetime exemption
- $31,000.00
- Lifetime exemption left
- $13,959,000.00
How the gift is treated
- Tax-free (annual exclusion)
- $19,000.0038%
- Against lifetime exemption
- $31,000.0062%
- Gift tax owed
- $0.000%
Formula
Each recipient gets a $19,000 annual exclusion (2025). Anything above that counts against your $13.99M lifetime exemption; tax (up to 40%) is due only once that exemption is fully used.
How it works
Gift tax rarely costs anyone money. Give someone $19,000 or less and there's nothing to report. Give more, and the excess just reduces your lifetime exemption — you file Form 709 to track it, but owe no tax until lifetime gifts exceed $13.99M.
Frequently asked questions
Do I owe tax on a gift?⌄
Almost never. In 2025 you can give up to $19,000 per person with nothing to report, and larger gifts only draw down a $13.99M lifetime exemption — actual tax applies only above that.
Who pays the gift tax — the giver or the recipient?⌄
The giver is responsible for any gift tax and for filing Form 709. The person receiving the gift owes nothing and does not report it as income.
Does the annual exclusion reset each year?⌄
Yes. The $19,000 per-recipient exclusion is annual, so you can give that amount to as many different people as you like every year without touching your lifetime exemption.
Sources & methodology
US federal gift tax for 2025: $19,000 annual exclusion per recipient, $13.99M lifetime exemption, 40% top rate. Per-recipient estimate — excludes gift-splitting, state tax, and future indexing. Not tax advice.
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