Estimate how much value a recipient retains when a gift is modeled with an exclusion, taxable portion, transfer-tax rate, and recipient-level tax or transaction cost. All thresholds and rates are user-entered, avoiding assumptions about current law. The calculator shows taxable gift, transfer cost, and net recipient value.
Taxable gift = max(0, gross gift − entered exclusion). Net recipient value = (gift − transfer cost) × (1 − recipient cost rate).
The result estimates value retained after two independently entered cost layers; it does not assign legal responsibility for either cost.
Gift reporting, lifetime exemptions, basis, valuation discounts, and donor/recipient liability vary. Verify all inputs.
A $250,000 gift with an $18,000 exclusion leaves $232,000 modeled as taxable. At 20%, transfer cost is $46,400; a further 5% recipient cost leaves $193,420.
That depends on jurisdiction and circumstances; this tool simply allocates entered costs to estimate net value.
No. Enter the exclusion or allowance appropriate to the year and jurisdiction.
No. Lifetime exemptions, reporting, and other rules may affect whether tax is currently payable.
Yes. The recipient-cost rate can represent an estimated tax or transaction cost applied to the post-transfer amount.
No. It is an estimate and does not determine filing obligations.
| Layer | Applied to |
|---|---|
| Exclusion | Gross gift |
| Transfer rate | Gift above exclusion |
| Recipient rate | Value after transfer cost |
| Net value | Remainder after both costs |