Updated October 5, 2026. Quick answer: No. Oklahoma has no gift tax for a gift made in 2026. The official Oklahoma Statutes index shows Title 68, Article 9, the Gift Tax Code, with every section from 901 through 909 marked Repealed. The federal annual exclusion is $19,000 per recipient for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Oklahoma promissory note.
Oklahoma gift tax at a glance
| Item | What the documents say |
|---|---|
| State gift tax | None |
| What the documents say | Title 68, Article 9 (the Gift Tax Code), sections 901 through 909, are all marked Repealed in the official statutes index |
| State estate or inheritance tax | Not stated in the documents read; the statutes say no estate tax lien attaches for deaths on or after January 1, 2010 |
| Federal annual exclusion, 2026 | $19,000 per recipient |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Source | Oklahoma Supreme Court Network (OSCN), Oklahoma Statutes; Oklahoma Legislature; IRS Revenue Procedure 2025-32 |
What the Oklahoma documents say
The Oklahoma Supreme Court Network’s index of Title 68 lists Article 9 as the Gift Tax Code and shows each of its nine sections, 901 to 909, with the word Repealed beside it. The index is a list of section headings, not an agency statement, and it does not give the year of the repeal.
Estates, inheritances and gifts near death in Oklahoma
On the estate side, the Legislature’s text of section 804.1 says that for deaths occurring on or after January 1, 2010, “no lien related to estate tax shall attach to any property” passing through the estate of a decedent.
What applies to a gift from an Oklahoma resident
Federal gift tax is separate and applies wherever you live. The IRS says gifts “not more than the annual exclusion for the calendar year” are generally not taxable gifts, and Revenue Procedure 2025-32 sets the 2026 annual exclusion at “the first $19,000 of gifts to any person”. The same procedure puts the basic exclusion amount at “$15,000,000 for calendar year 2026”. The IRS adds that “The donor is generally responsible for paying the gift tax”.
An illustration: a $50,000 gift to one child in 2026 is $31,000 above the federal annual exclusion, and Oklahoma adds no gift tax of its own on top of that. CMG’s gift tax limit and Form 709 who must file pages explain the federal side, and how Oklahoma taxes 401(k) and IRA withdrawals covers a gift of retirement money.
What the documents do not say
- The documents read give no year for the Gift Tax Code’s repeal, no agency statement that Oklahoma has no gift tax, and no statement of Oklahoma’s inheritance tax status.
Common mistakes
- Looking for an Oklahoma gift tax return; every section of the Gift Tax Code is marked Repealed in the official index.
- Assuming the state answer settles the federal one, or the answer for a gift of property located in another state.
Related: the federal gift tax limit, gift tax by state, estate tax by state, and Oklahoma probate cost.
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Answer againSources
- Title 68. Revenue and Taxation (STOKST68) index of available documents: https://www.oscn.net/applications/oscn/index.asp?level=1&ftdb=STOKST68
- Enrolled House Bill 1327 (amending 68 O.S. Section 804.1): https://www.oklegislature.gov/cf_pdf/2017-18 ENR/hB/HB1327 ENR.PDF
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Frequently asked questions on gift taxes (Internal Revenue Service): https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.