2025 Tax Free Gift Limit. Effective january 1, 2025, you will be able to make individual gifts of up to $19,000 in the calendar year (an increase from $18,000 in 2024) tax. If an individual gives more than the annual exclusion amount, the excess counts toward their lifetime estate and gift tax exemption, which will rise to $13.99 million in 2025.

The unified estate and gift tax exclusion amount, $13,610,000 for gifts made and decedents dying. In other words, giving more.