Annual Exclusion
Learn how the annual gift tax exclusion works and how it fits into your estate planning strategy. Explore key concepts and tools.
How much can I give someone each year without it affecting my estate?
Each year, you can give up to $19,00026 USC § 2503(b); Rev. Proc. 2025-32 § 4.42Verified Jul 13, 2026View source per person to as many individuals as you want without those gifts counting against your lifetime estate and gift tax exemption. This resets every calendar year, so consistent annual giving can meaningfully reduce the size of a taxable estate over time. Married couples can combine their exclusions to give double that amount to a single recipient — a strategy sometimes called gift-splitting. Gifts that stay within the annual exclusion generally do not require filing a gift tax return, though larger gifts do.
