2025 Gift Tax Exclusion Rules. The annual gift tax exclusion limit increases from $18,000 to $19,000 per recipient in 2025. The first thing to understand is the annual gift tax exclusion.
In other words, giving more than $19,000 to any individual in 2025 means you may have to file a gift tax return. Looking forward to 2025, the irs recently announced that the annual gift tax exclusion will increase to $19,000 per individual, while the lifetime estate and gift tax exemption will rise slightly to $13.99 million per individual.