Gift Tax Exclusion Change After 2025. In 2024, you can make annual gifts to any one person up to a maximum of $18,000 per year ($19,000 in 2025). For the calendar year 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024.
With a key exemption scheduled to be sharply cut after 2025, the window to make large gifts to your heirs may close soon. Without any changes to the law, the estate and lifetime gift tax exemption will plummet to $5 million per person.
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