| Type | 2025 limit | 2026 limit | Change |
|---|---|---|---|
| Annual gift tax exclusion (per recipient) |
Individual: $19,000 Married filing jointly: $38,000
|
Individual: $19,000 Married filing jointly: $38,000
|
Individual: No change Married filing jointly: No change
|
| Lifetime gift and estate tax exemption |
Individual: $13.99 million Married filing jointly: $27.98 million
|
Individual: $15 million Married filing jointly: $30 million |
Individual: +$1,010,000 Married filing jointly: +$2,020,000
|
Disclosure Title
Source:
Disclosure
irs.gov.