2025 Gift Tax Exemption Amount. For 2025, this amount will also be $13.99 million per individual or $27.98 million per married couple. The irs released the 2025 annual inflation adjustments for various tax provisions.
This 2026 federal estate tax exemption is expected to be about $7 million per person and is $14 million for a married couple. The gift tax exclusion amount will increase from $18,000 to $19,000 in 2025 (a combined $38,000 for married couples).