Annual Gifting Amount 2025. Since this amount is per person, married couples have a total gift tax limit of $38,000. 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,.
The exclusion will be $19,000 per recipient for 2025. If you purchase something from our posts, we may earn a small commission.