2025 Gift Amount Tax Free. What the updates to the gift tax annual exclusion, unified credit amount and gst tax exemption may mean for. This exclusion allows taxpayers to gift assets to individuals each year.

Lifetime estate and gift tax exemption. In addition, individuals may make annual gifts ($18,000 per recipient in 2024 and $19,000 in 2025) and pay tuition and/or medical expenses on behalf of anyone (so long as.