2025 Annual Exclusion Amount. For many people, the major take away is that the annual gift exemption is increasing to $19,000. Regarding annual gifts, the current (2024) federal annual gift tax exclusion is $18,000.00 per u.s.


2025 Annual Exclusion Amount

The annual exclusion applies to gifts of $19,000 to each donee or recipient per calendar year. The basic exclusion amount for determining the amount of the unified credit against estate tax under irc section 2010 will be $13,990,000 for decedents who die in 2025,.

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