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The federal estate tax exemption increased again for 2026 Effective january 1, 2026, the federal lifetime exemption increases from $13.99 million (2025) to $15 million per individual ($30 million for married couples with portability elections), with ongoing inflation adjustments. 9, 2025 — the internal revenue service today announced the tax year 2026 annual inflation adjustments for more than 60 tax provisions, including the tax rate schedules and other tax changes
Starting january 1, 2026, the federal lifetime estate tax exemptions rises to $15 million per individual and $30 million for married couples, indexed annually for inflation The irs adjusts the estate tax exemption each year to account for inflation Estate planning tools like gifting, trusts and portability remain essential to maximize exemptions and protect multigenerational wealth.
The permanent extension of the unified lifetime estate and gift tax exemption is one of the new law’s most notable changes
Starting in 2026, the exemption rises to $15 million per person (indexed for inflation). A certain amount of combined estates and gifts—recently set at $15 million by p.l The irs announced 2026 inflation adjustments, raising the federal estate tax exemption and updating tax brackets and deductions. The new $15 million estate tax exclusion means that the exclusion will go up somewhat in 2026, and will not go down, so there will be no loss of the exclusion regardless of whether any gifts are made in 2025.
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