2025 Gift Limits. Speaking of the lifetime exemption, the estate and gift tax exemption will be $13.99 million per individual for 2025 gifts and deaths, up from $13.61 million in 2024. Key income tax relief options in 2025 1.
This exclusion allows taxpayers to gift assets to. The gift tax exclusion amount will increase from $18,000 to $19,000 in 2025 (a combined $38,000 for married couples).