Irs Gifting Limits 2025. The gift tax exclusion amount will increase from $18,000 to $19,000 in 2025 (a combined $38,000 for married couples). You only pay the gift tax if you exceed the lifetime exclusion, and that only happens if you exceed the annual exclusion.

Some key points regrading the updated gift and estate tax exemptions: There’s no limit on the number of individual gifts that can be made, and couples can give double that.