Irs Gift Tax Exclusion 2025. 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. The gift tax exclusion amount is the amount an individual may gift to any number of persons annually without incurring a gift tax or reporting obligation.

The internal revenue service (irs) has released its tax inflation adjustment figures for tax year 2025. As of january 1, 2025, the federal gift tax annual exclusion amount has increased to $19,000 per donee per donor (or a combined $38,000 per donee for a married couple).