Lifetime Gift Tax Exclusion 2025. Regarding annual gifts, the current (2024) federal annual gift tax exclusion is $18,000.00 per u.s. This allows individuals to gift up to $19,000 per recipient.
The unified estate and gift tax exclusion amount, $13,610,000 for gifts made and decedents dying. On november 26, 2019, the irs clarified that individuals taking advantage of the increased gift tax exclusion amount in effect from 2018 to 2025 will not be adversely impacted after 2025 when the exclusion amount is scheduled to.