2025 Gift Limit. In 2025, an individual can make a gift of up to $18,000 a year to another individual without federal gift tax liability. Learn how to calculate gift taxes and also learn ways on how to avoid them.
The combined gift and estate tax exemption will be $13.61 million per individual for lifetime. In 2023, you can make annual gifts to any one person up to a maximum of $17,000 per year ($18,000 in 2025, estimated to be $19,000 in 2025).