Reference · Legal limits
U.S. federal gift tax annual exclusions for 2025 and 2026
The U.S. annual exclusion is USD 19,000 per recipient in both years. A separate exclusion for qualifying gifts to a spouse who is not a U.S. citizen rose to USD 194,000.
Sources checked
Standard annual exclusion from IRS data. The separate spousal exclusion is in the table.
The annual exclusion applies recipient by recipient
The IRS lists USD 19,000 in both 2025 and 2026 for each recipient. Its example explains that a donor giving USD 19,000 to each of several children in 2026 can apply the exclusion to each qualifying gift. The table’s earlier years show the increase from USD 16,000 in 2022 to the current figure. Source 1 Source 3
Two spouses can each use an individual exclusion
The IRS table shows USD 38,000 when both spouses’ individual annual exclusions are available to the same recipient in 2026. USD 38,000 is two USD 19,000 amounts. IRS rules on splitting gifts can require consent and reporting, so the combined number depends on how the gifts are made. Source 1
A spouse’s citizenship can change the exclusion
Qualifying present-interest gifts to a spouse who is not a U.S. citizen have a separate annual amount. That figure rose from USD 190,000 in 2025 to USD 194,000 in 2026. The 2026 IRS revenue procedure excludes future interests from the higher spousal amount. Source 2 Source 3
The annual number and federal reporting have different roles
The IRS distinguishes the annual exclusion from other tax provisions. Its guidance lists qualifying tuition or medical expenses paid directly and certain gifts to spouses or political organisations separately. When gifts require reporting, the applicable return depends on the donor’s circumstances. Source 1 Source 2