Gift Limit 2025 And 2025 Tax Implications. With this change, in 2025, an individual may gift up to $19,000 to an unlimited number of recipients without federal gift tax consequences (meaning the gifts do not consume a taxpayer’s federal gift tax exemption and no gift tax. The irs annual gift tax limit is $18,000 for 2024 and $19,000 for 2025.

The gift tax limit, also known as the gift tax exclusion, is $18,000 for 2024. 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).