Maximum Gifting Amount 2025. The annual gift tax exclusion is $18,000 for 2024 and will be $19,000 in 2025. You only pay the gift tax if you exceed the lifetime exclusion, and that only happens if you exceed the annual exclusion.
In 2024, you can make annual gifts to any one person up to a maximum of $18,000 per year ($19,000 in 2025). Married couples can effectively double this amount to $38,000 per.