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2025 Irs Gift Tax Exclusion. 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,. Starting january 1, 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024.


2025 Irs Gift Tax Exclusion

Married couples may gift up to $38,000 per recipient. There’s no limit on the number of individual gifts that can be made, and.

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