2025 Lifetime Gift Tax Exemption Amount. In 2025, the gift and estate tax exemption is $13.61. For married couples, the limit is $18,000 each, for a total of $36,000.

(that’s up $1,000 from last year’s limit since the gift tax is one of many tax amounts adjusted annually for. Starting january 1, 2025, the federal lifetime gift and estate tax exemption amount will increase to $13.61 million per person.