What is the gift tax annual exclusion for 2025?

The federal gift tax annual exclusion for 2025 is $19,000 per recipient, up from $18,000 in 2024. You can give up to $19,000 to as many different people as you like with no gift tax and no gift-tax return. (Source: IRS Rev. Proc. 2024-40; Instructions for Form 709 (2025).)

Do I have to report gifts under $19,000?

No. Gifts of $19,000 or less per recipient in 2025 are fully covered by the annual exclusion and generally do not need to be reported on a Form 709. Only gifts above the annual exclusion to a single recipient are taxable gifts that must be reported. (Source: IRS Instructions for Form 709 (2025).)

Is this federal or state gift tax?

This is the federal gift tax only. There is effectively no state gift tax in the U.S. today — Connecticut, the last state with a standalone gift tax, repealed it for gifts made on or after January 1, 2023. (Source: Connecticut Department of Revenue Services.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No gift amounts, recipient counts, or other inputs are ever transmitted to any server.

What is the Gift Tax Annual Exclusion 2025 — $19,000 Per Person?

Free 2025 gift tax annual exclusion calculator. For 2025 you can give up to $19,000 per recipient (up from $18,000 in 2024) to unlimited people with no federal gift tax and no Form 709. Gifts above that reduce your $13,990,000 lifetime exemption before any tax is due. Source: IRS Rev. Proc. 2024-40 and IRS "Instructions for Form 709 (2025)"; rate schedule per IRC §2001(c). Runs entirely in your browser; no data sent to any server. Not tax or legal advice. It runs free in your browser on Gera Tools, with nothing uploaded.

Gift Tax Annual Exclusion 2025 — $19,000 Per Person

Name: Gift Tax Annual Exclusion 2025 — $19,000 Per Person
Creator: Gera Tools
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Gift Tax Annual Exclusion 2025 (2025)

The federal gift tax annual exclusion for 2025 is $19,000 per recipient (up from $18,000 in 2024). You can give up to $19,000 to any number of different people with no gift tax and no gift-tax return.

Enter a gift below to see how much fits inside the annual exclusion, how much is a taxable gift, how much of your lifetime exemption it uses, and whether any gift tax is actually due. Everything runs in your browser — no data is transmitted.

Important: This covers the federal gift tax only — it excludes generation-skipping transfer (GST) tax and any state rules (there is effectively no state gift tax today). The lifetime figure is the unified gift & estate tax exemption you share across lifetime gifts and your estate. Source: IRS Rev. Proc. 2024-40 and IRS “Instructions for Form 709 (2025)”; rate schedule per IRC §2001(c); figures for the 2025 tax year, data as of 2024-10-22. Rates and exemptions change; this is not tax or legal advice.