Gift Amount For 2025. The historical gift tax exclusion amount is $18,000 for 2025, up from $17,000 in 2023, and up from $16,000 in 2022. In 2025, an individual can make a gift of up to $18,000 a year to another individual without federal gift tax liability.

As a guide, a gift not exceeding $200 is considered to be not substantial in value. There’s no limit on the number of individual gifts that can be made, and couples can give double that amount if.