What is the 2025 annual exclusion for gifts to a noncitizen spouse?

For 2025 the annual exclusion for gifts to a spouse who is not a U.S. citizen is $190,000, up from $185,000 in 2024. The normal unlimited marital deduction does not apply to a noncitizen spouse, so this higher annual exclusion is used instead. (Source: IRS Rev. Proc. 2024-40.)

Do gifts to a U.S.-citizen spouse have a limit?

No. Gifts to a spouse who is a U.S. citizen qualify for the unlimited marital deduction — there is no gift-tax limit. The $190,000 (2025) special exclusion only applies when the spouse is not a U.S. citizen. (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 There is effectively no state gift tax in the U.S. today — Connecticut, the last state with a standalone gift tax, repealed it for gifts made on or after January 1, 2023.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 to Noncitizen Spouse Exclusion 2025 — $190,000?

Free 2025 reference for gifts to a noncitizen spouse. Because the unlimited marital deduction does not apply, the 2025 annual exclusion for gifts to a noncitizen spouse is $190,000 (up from $185,000 in 2024). Gifts above that are taxable gifts requiring Form 709. 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 to Noncitizen Spouse Exclusion 2025 — $190,000

Name: Gift to Noncitizen Spouse Exclusion 2025 — $190,000
Creator: Gera Tools
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Gift to Noncitizen Spouse Exclusion 2025 (2025)

Gifts to a spouse who is not a U.S. citizen do not qualify for the unlimited marital deduction. Instead, the 2025 annual exclusion for such gifts is $190,000 (up from $185,000 in 2024).

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.