Gift Tax Exclusion 2025 Lifetime. Prepare for the 2025 sunset of the estate and gift tax exemption. As of 2021, due to the tax cuts and jobs act.

Effective january 1, 2025, you will be able to make individual gifts of up to $19,000 in the calendar year (an increase from $18,000 in 2024) tax. Understanding the current estate and lifetime gift tax exemption.