2025 Gift Exclusionary Rule. Spouses can elect to “split” gifts, which doubles the annual amount a married couple can give away in any. In 2024, an individual can make a gift of up to $18,000 a year to another individual without federal gift tax liability.

The annual gift tax exclusion is $18,000 for 2024 and will be $19,000 in 2025. The unified estate and gift tax exclusion amount, $13,610,000 for gifts made and decedents dying.