The IRS estate and gift tax exemption rate for 2019 is $11,400,000 for a single filer and $22,800,000 for a married couple. This is scheduled to drop down to $6,300,000 for a single file and $12,600.000 for a married couple in 2026, unless there is a subsequent law change. The annual gift tax exclusion in 2019 is $15,000 per year per gift.