The federal estate and gift tax basic exclusion amount for 2026 is $15 million, giving families a bigger number to consider when planning for the transfer of assets during life or at death.
The Internal Revenue Service says the basic exclusion amount for decedents dying in 2026 is $15 million, compared with $13.99 million for decedents dying in 2025. For calendar year 2026, the $15 million figure applies for estate and gift tax purposes.
