2025 Gift Tax Exemption Amount. This allows individuals to gift up to $19,000 per recipient. This exclusion allows taxpayers to gift assets to.

Speaking of the lifetime exemption, the estate and gift tax exemption will be $13.99 million per individual for 2025 gifts and deaths, up from $13.61 million in 2024. For the calendar year 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024.