What is the lifetime gift tax exemption for 2025?

The 2025 lifetime gift and estate tax exemption (basic exclusion amount) is $13,990,000 per person, up from $13,610,000 in 2024. This corresponds to a basic credit of $5,541,800. Taxable gifts above the $19,000 annual exclusion reduce this exemption. (Source: IRS Rev. Proc. 2024-40; Instructions for Form 709 (2025).)

Is the lifetime gift exemption separate from the estate tax exemption?

No — it is a single unified exemption shared between lifetime gifts and your estate. Taxable gifts you make during life reduce the exemption available to your estate at death. For 2025 the combined exemption is $13,990,000 per person. (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 There is effectively no state gift tax in the U.S. today — Connecticut, the last state with a standalone gift tax, repealed it for gifts made on or after January 1, 2023.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 Lifetime Gift Tax Exemption 2025 — $13,990,000?

Free 2025 lifetime gift tax exemption reference. The 2025 unified gift & estate tax exemption is $13,990,000 per person ($5,541,800 basic credit). Taxable gifts above the $19,000 annual exclusion reduce it; no gift tax is paid until it is used up. 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.

Lifetime Gift Tax Exemption 2025 — $13,990,000

Name: Lifetime Gift Tax Exemption 2025 — $13,990,000
Creator: Gera Tools
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Lifetime Gift Tax Exemption 2025 (2025)

The 2025 lifetime gift & estate tax exemption is $13,990,000 per person (a $5,541,800 basic credit). Taxable gifts above the $19,000 annual exclusion reduce this exemption — no gift tax is paid until it is used up.

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.