Maximum Gift Amount 2025

Maximum Gift Amount 2025. In 2024, you can make annual gifts to any one person up to a maximum of $18,000 per year ($19,000 in 2025). Without any changes to the law, the estate and lifetime gift tax exemption.

For the 2025 tax year, the annual gift tax exclusion is increased by $1,000 to a total of $19,000. The unified estate and gift tax exclusion amount, $13,610,000 for gifts made and decedents dying.