2025 Annual gift tax exclusion
The per-recipient annual federal gift tax exclusion.
Primary reference value
$19,000| Parameter | Amount |
|---|---|
| Annual limit | $19,000 |
- Announced
- 2024-10-22
- Effective
- 2025-01-01 to 2025-12-31
- Next usual release
- October–November
Who this applies to.
Amounts above the exclusion may require a return and use lifetime exclusion; they do not automatically create a tax bill. Spousal and education/medical rules are separate.
Published by IRS. The table uses tax year dates. Check the source for eligibility, elections and exceptions.
Use the 2025 number.
A numerical comparison does not establish eligibility, deductions, credit entitlement or tax liability. Read the selected number’s rules.
Annual gift tax exclusion history.
| Year | Reference value | Change | Status |
|---|---|---|---|
| 2021 | $15,000 | — | Official |
| 2022 | $16,000 | +$1,000 | Official |
| 2023 | $17,000 | +$1,000 | Official |
| 2024 | $18,000 | +$1,000 | Official |
| 2025 | $19,000 | +$1,000 | Official |
| 2026 | $19,000 | +$0 | Official |
| 2027 | $20,000 | +$1,000 | Projected |
History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.
Questions about annual gift tax exclusion.
What is the 2025 annual gift tax exclusion?
The sourced table above shows the 2025 values. Its status is official. The primary reference is $19,000; other statuses or categories may differ.
When will the next number be announced?
The usual publication window is October–November. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.
Is this official or projected?
The displayed 2025 record is official. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.
How does it compare with last year?
The primary reference changed from $18,000 in 2024 to $19,000 in 2025. Each table should be compared using the same filing status, region and effective period.
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