Irs Gift Tax Limit 2025. While the estate, gift and gst tax rate remains the same at 40%, the gift tax annual exclusion increased from $18,000 in 2024 to $19,000 in 2025. In a significant update for estate planning and wealth management, the internal revenue service (irs) has announced an increase in the estate and gift tax exemption for 2025.

For 2024, the annual gift tax limit is $18,000. Starting january 1, 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024.