Updated October 28, 2026. Quick answer: The IRS has not yet announced the 2027 generation-skipping transfer (GST) tax exemption. For 2026 it is $15,000,000, equal to the estate and gift tax basic exclusion amount, per Rev. Proc. 2025-32. By statute the GST exemption each year equals the basic exclusion amount, so the 2027 GST figure will match the 2027 estate tax figure on the estate tax exemption page. This page updates the day the IRS publishes it.
More on the 2026 tax figures: the 2026 GST tax exemption.
What is not yet announced
As of October 28, 2026 the IRS has not published the Revenue Procedure that sets the 2027 inflation-adjusted amounts; the 2026 version was Rev. Proc. 2025-32. This page states only the 2026 figure, as a 2026 figure, and changes when the IRS publishes the 2027 Revenue Procedure.
The 2026 amount
| Year | GST exemption amount | Source |
|---|---|---|
| 2026 GST exemption amount | $15,000,000 | Rev. Proc. 2025-32, section 2, item .14 |
| 2026 basic exclusion amount (estate and gift tax) | $15,000,000 | Rev. Proc. 2025-32, section 2, item .14 |
| 2027 | not yet announced | Awaiting the 2027 Revenue Procedure |
| Amount set by Public Law 119-21 section 70106 for 2026 | $15,000,000 | Rev. Proc. 2025-32, section 2, item .14 |
The IRS tied the two numbers together in the Revenue Procedure: “Section 70106 of the OBBBA amends § 2010(c)(3) by increasing the basic exclusion amount to $15,000,000 for calendar year 2026.” “For calendar year 2026, the generation-skipping transfer exemption amount under § 2631(c) is equal to $15,000,000.”
What the statute says
Section 2631(c) of the Internal Revenue Code makes the GST exemption follow the estate tax figure: “the GST exemption amount for any calendar year shall be equal to the basic exclusion amount under section 2010(c) for such calendar year.” Section 2631(a) is what lets a person use the exemption: “every individual shall be allowed a GST exemption amount which may be allocated by such individual (or his executor) to any property with respect to which such individual is the transferor.”
What changes in 2027
The IRS stated when the first inflation adjustment arrives: “These numbers are adjusted for inflation for taxable years beginning after December 31, 2026.” “The basic exclusion amount will be adjusted for inflation for calendar year 2027 and future years.” The GST exemption then moves with it. The GST forms are walked through on Form 709 Schedule D and Form 706 Schedule R.
Common mistakes
- Treating the GST exemption as a separate number from the estate tax exclusion. By statute it equals the basic exclusion amount.
- Assuming the 2027 figure is still $15,000,000. The IRS has said the amount is adjusted for inflation starting with 2027, but has not published the new number.
- Using a 2027 number from a vendor. Until the IRS publishes the 2027 Revenue Procedure there is none.
Related: the estate tax exemption, the lifetime gift and estate tax exemption, the gift tax annual exclusion, and the 2027 tax numbers.
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Answer againSources
- Internal Revenue Service, Rev. Proc. 2025-32, tax year 2026 inflation-adjusted amounts, as modified by the One, Big, Beautiful Bill Act: www.irs.gov
- 26 U.S.C. 2631, GST exemption (U.S. Code, 2024 edition, U.S. Government Publishing Office): www.govinfo.gov
Read from the primary documents linked above on October 28, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the IRS itself is the right place to confirm anything consequential.