Annual Gift Tax Exemption 2025. As of january 1, 2025, the federal gift tax annual exclusion amount has increased to $19,000. Speaking of the lifetime exemption, the estate and gift tax exemption will be $13.99 million per individual for 2025 gifts and deaths, up from $13.61 million in 2024.

The 2025 federal estate and gift tax exemption will be increased to $13,990,000, up from $13,610,000 in 2024. As of january 1, 2025, the federal gift and estate tax exemption amount, as well as the exemption from generation.