2026 Estate Tax Exclusion
The 2026 federal lifetime unified estate and gift tax exclusion is $15,000,000, up from $13,990,000 in 2025.
In addition, the annual federal gift tax exclusion in 2026 is $19,000 per person per year (unchanged from 2025).
The 2026 New York estate tax exclusion is $7,350,000, up from $7,160,000 in 2025. (There is no gift tax in New York State.)
Are you registered for one of our upcoming seminars in December and January? If you have not yet attended and are not already registered, register here so you’ll be fully prepared with what you need to know, including the major new federal tax law enacted on July 4th.