Gift Tax Rules 2025. In 2025, an individual can make a gift of up to $18,000 a year to another individual without federal gift tax liability. The gift tax limit (or annual gift tax exclusion) for 2023 is $17,000 per recipient.

The gift tax limit (also known as the gift tax exclusion) is $18,000 for 2025. Payments to 529 state tuition plans are gifts, so you can exclude up to the annual $18,000 amount in 2025.