2025 Gift Tax Exclusion Amount For Individuals. Regarding annual gifts, the current (2024) federal annual gift tax exclusion is $18,000.00 per u.s. Client and $36,000.00 per u.s.
Federal annual and lifetime gift tax exclusion increase for 2025. The annual gift tax exclusion will rise to $19,000 per recipient, up $1,000 from the 2024.