In 2026, the GST exemption amount is?

In 2026, the GST exemption amount is?

• A. $15,000,000
• B. $7,500,000
• C. $10,000,000
• D. $19,000,000

Answer: (A)

GST exemption is the amount you can pass to the next generations without paying the generation-skipping transfer tax. That exemption is set by statute and is also indexed for inflation, with a sunset provision that can lower it after a certain date. Under current law, the large exemption that has been in place since the TCJA is scheduled to sunset after 2025 and revert to a much smaller base—about $5 million per person—adjusted for inflation. By 2026, that inflation-adjusted amount would be in the low-to-mid six millions, not around $15 million. So the figures listed in the choices don’t align with the expected 2026, given the sunset and inflation indexing. Always verify with the latest tax law or a tax advisor, since actual numbers can vary with updates or legislation.

GST exemption is the amount you can pass to the next generations without paying the generation-skipping transfer tax. That exemption is set by statute and is also indexed for inflation, with a sunset provision that can lower it after a certain date.

Under current law, the large exemption that has been in place since the TCJA is scheduled to sunset after 2025 and revert to a much smaller base—about $5 million per person—adjusted for inflation. By 2026, that inflation-adjusted amount would be in the low-to-mid six millions, not around $15 million. So the figures listed in the choices don’t align with the expected 2026, given the sunset and inflation indexing. Always verify with the latest tax law or a tax advisor, since actual numbers can vary with updates or legislation.