How much gift tax will I actually pay in 2025?

For most people, nothing. Each recipient gets a $19,000 annual exclusion, and gifts above that reduce your $13,990,000 lifetime exemption rather than triggering tax. Federal gift tax is only paid once cumulative taxable gifts exceed $13,990,000. (Source: IRS Rev. Proc. 2024-40; Instructions for Form 709 (2025).)

Does the giver or the recipient pay gift tax?

The giver (donor) is responsible for any federal gift tax, not the recipient. Recipients do not report received gifts as income. In practice almost no donors pay gift tax because of the $19,000 annual exclusion and $13,990,000 lifetime exemption. (Source: IRS Instructions for Form 709 (2025).)

Is this federal or state gift tax?

This is the federal gift tax only. There is effectively no state gift tax in the U.S. today — Connecticut, the last state with a standalone gift tax, repealed it for gifts made on or after January 1, 2023. (Source: Connecticut Department of Revenue Services.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No gift amounts, recipient counts, or other inputs are ever transmitted to any server.

Gift Tax Calculator 2025 — Annual Exclusion & Lifetime Exemption

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Gift Tax Calculator 2025 (2025)

This 2025 federal gift tax calculator applies the $19,000 annual exclusion per recipient, shows the taxable portion of larger gifts, and tells you whether any gift tax is actually due against the $13,990,000 lifetime exemption.

Enter a gift below to see how much fits inside the annual exclusion, how much is a taxable gift, how much of your lifetime exemption it uses, and whether any gift tax is actually due. Everything runs in your browser — no data is transmitted.

Important: This covers the federal gift tax only — it excludes generation-skipping transfer (GST) tax and any state rules (there is effectively no state gift tax today). The lifetime figure is the unified gift & estate tax exemption you share across lifetime gifts and your estate. Source: IRS Rev. Proc. 2024-40 and IRS “Instructions for Form 709 (2025)”; rate schedule per IRC §2001(c); figures for the 2025 tax year, data as of 2024-10-22. Rates and exemptions change; this is not tax or legal advice.