2025 Gift Tax Annual Exclusion. Starting january 1, 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024. This is an increase of $1,000 per donee compared to.

The annual exclusion amount for gifts in 2025 allows individuals to give up to $19,000 per recipient without incurring gift tax or needing to file a gift tax return. Another critical tool in estate planning is the annual gift tax exclusion.