Where the federal estate tax exemption stands in 2026
For 2026 the exemption is $15 million per person — $30 million for a married couple who plan for it. There is no scheduled sunset, but Congress sets the threshold, and some in Washington have signaled they may lower it.
These are the questions that matter most when you’re thinking about the 2026 estate tax exemption.
What is the exemption in 2026?
For 2026 the federal estate tax exemption is $15 million per person — $30 million for a married couple who use portability. Only the amount above that line is exposed to federal estate tax.
Through 2025
~$14M, set to drop
- About $14 million per person in 2025
- Scheduled to fall by roughly half in 2026
- Would have dropped to around $7 million
Starting 2026
$15M per person
- $15 million per person, $30 million per couple
- Indexed for inflation going forward
- No scheduled sunset — but Congress can still change it
Didn’t it used to be scheduled to drop?
Yes — under prior law the exemption was set to fall by roughly half, to around $7 million per person, at the start of 2026.
The 2025 federal tax law removed that sunset and set the exemption at $15 million per person, indexed for inflation. The cliff is gone, but the threshold is still whatever Congress decides it should be.
Does the exemption apply to my family?
Only the portion of an estate above $15 million per person ($30 million per couple) is exposed. Most Alabama families fall comfortably below that line.
| Your situation | Estate below the threshold | Estate at or above the threshold |
|---|---|---|
| No federal estate tax owed. | ||
| Below $15 million per person, $30 million per couple. | ||
| Most Alabama families fall here. | ||
| Existing estate plans likely still work as designed. | ||
| Federal estate tax may apply to the amount above the line. | ||
| The top federal rate of 40% makes the exposure significant. | ||
| Advanced trust structures can reduce it. | ||
| Using the high exemption now may matter if Congress lowers it later. |
What planning makes sense now?
Five short choices. Brent reads your answer back to you at the end.
A 30-second guided quiz. Get a personal read on whether advanced planning fits.
How Brent helps you
- Tells you exactly where the 2026 exemption stands — $15M per person, $30M per couple
- Reviews whether your estate sits above or comfortably below the threshold
- Watches for change, since Congress can raise or lower the number
- Builds advanced structures to use today’s high exemption if your estate is large enough to benefit
