What Is The Max Gift Amount For 2025 Tax Year. When an individual gifts an amount exceeding the annual gift tax exclusion, a portion of the individual’s lifetime gift tax exemption, which is set at $13.99 million for the year. The gift tax exclusion amount renews annually, so an individual who gifted $18,000 to someone in 2024 may gift $19,000 to that same person in 2025, without any.

This allows individuals to gift up to $19,000. The irs recently announced increases in gift and estate tax exemptions for 2025.