2025 Gift Tax Exclusion Amount Calculator. 2024 & 2025 estate & gift tax. 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.

The annual gift tax exclusion is $18,000 for 2024 and will be $19,000 in 2025. The act applies only to tax years up to 2025, and it requires the elevated exemption to sunset on december 31, 2025.