2025 Gifting Amount. In other words, giving more than $19,000 to any individual in 2025 means you may have to file a gift tax return. The internal revenue service recently announced that the federal estate and gift tax exemption amounts will be $13.99 million per individual for gifts and deaths occurring in 2025, increasing from the previous $13.61 million in 2024.
Here are some tips to make 2025 a standout year for corporate gifting, along with ways we can help you stay on top of every occasion. The 2024 estate tax exemption is $13.61 million per taxpayer (rising to $13.99 million in 2025), so no gift tax is owed until cumulative reportable gifts exceed this amount.