2025 Gift Tax Exemption Chart. The annual gift tax exclusion will rise to $19,000 per recipient, up $1,000. Any gift over $18,000 requires tax reporting, but no gift tax is incurred until you reach the unified exclusion amount (currently $13,610,000).
The bottom and top tax rates that have been in effect since 1977 (assuming no taxable gifts before 1977), and the federal gift tax. The irs typically adjusts this gift tax exclusion each year based on inflation.