2025 Gift Tax

2025 Gift Tax.  — in 2023, you can make annual gifts to any one person up to a maximum of $17,000 per year ($18,000 in 2025, estimated to be $19,000 in 2025). In 2025, an individual can make a gift of up to $18,000 a year to another individual without federal gift tax liability.

 — the gift tax limit (or annual gift tax exclusion) for 2023 is $17,000 per recipient. However, this opportunity could go away on january 1, 2026, if the exemption is allowed to sunset.