2025 Gift Exemption Amount

2025 Gift Exemption Amount. For example, if mary made a $13 million gift in 2025 to her daughter, gwen, (when the exemption amount is $13.99 million) and then dies in 2026 (when the exemption amount. The current combined federal estate and gift tax exemption amount of $13.99 million per person ($27.98 million per married couple) is scheduled to โ€œsunsetโ€ automatically.


2025 Gift Exemption Amount

In 2025, an individual can make a gift of up to $19,000 a year to another individual without federal gift tax liability. Elevated gift tax exclusions will sunset after 2025.

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