2025 Gift Tax Exclusion Limit 2025. The annual gift tax exclusion will rise to $19,000 per recipient, up $1,000 from the 2024. In 2025, the 529 plan contribution limit rises to $19,000 per contributor.

Here’s what you need to know about the federal gift tax and how much you can offer. With this change, in 2025, an individual may gift up to $19,000 to an unlimited number of recipients without federal gift tax consequences (meaning the gifts do not consume a taxpayer’s federal gift tax exemption and no gift tax.