2025 Annual Gift Tax Exclusion Amount

2025 Annual Gift Tax Exclusion Amount. Upon a taxpayer making a gift that exceeds. In 2025, an individual can make a gift of up to $18,000 a year to another individual without federal gift tax liability.

A key exemption is the annual gift tax exclusion. The annual exclusion applies to gifts of $18,000 to each donee or recipient per calendar year.