Annual Gift Tax Exclusion 2025. The annual gift tax exclusion is $18,000 for 2024 and will be $19,000 in 2025. Regarding annual gifts, the current (2024) federal annual gift tax exclusion is $18,000.00 per u.s.

For the calendar year 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024. Federal annual and lifetime gift tax exclusion increase for 2025.