2025 Gift Tax Exclusion 2025. Annual exclusion and lifetime gift limits for gifts made to individuals during their lifetime, the annual exclusion limit for 2025 is $19,000 per recipient. The gift tax annual exclusion (also simply called the annual exclusion) was also changed in 2025 and will be increased to $19,000.


2025 Gift Tax Exclusion 2025

This exclusion allows taxpayers to gift assets to individuals each year. Accordingly, in 2025, a married couple can make gifts of up to $38,000 per calendar year per donee.

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