Annual Gift Exclusion 2025. The 2025 federal estate and gift tax exemption will be increased to $13,990,000, up from $13,610,000 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.
The new (2025) federal annual gift tax exclusion amount will be $19,000.00 per u.s. The annual gift tax exclusion will rise to $19,000 per recipient, up $1,000 from the 2024 limit.