| Type | 2024 limit | 2025 limit | Change |
|---|---|---|---|
| Annual gift tax exclusion (per recipient) |
Individual: $18,000 Family: $36,000
|
Individual: $19,000 Family: $38,000
|
Individual: +$1,000 Family: +$2,000
|
| Lifetime gift and estate tax exemption |
Individual: $13.61 million Family: $27.22 million
|
Individual: $13.99 million Family: $27.98 million
|
Individual: +$380,000 Family: +$760,000
|
Disclosure Title
Source
Disclosure
irs.gov.