2025 Gift Tax Exemption. For example, if someone makes a taxable gift of $6 million in 2025, this will lower the remaining exemption to $7.99 million ($13.99 million minus $6 million) at the end of 2025. Major changes are on the horizon as the current federal estate tax exemption is expected to sunset on december 31, 2025.
In other words, giving more. For the calendar year 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024.