How much can a married couple give tax-free in 2025?

A married couple where both spouses are U.S. citizens can give $38,000 per recipient in 2025 — $19,000 from each spouse — with no gift tax, using gift-splitting. They can do this for any number of recipients. (Source: IRS Rev. Proc. 2024-40; Instructions for Form 709 (2025).)

Do we need to file a gift-tax return to split gifts?

Gift-splitting (treating a gift by one spouse as made one-half by each) generally requires both spouses to consent on a Form 709. Splitting is what lets a couple apply $38,000 per recipient, but it does not by itself create any tax. (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 There is effectively no state gift tax in the U.S. today — Connecticut, the last state with a standalone gift tax, repealed it for gifts made on or after January 1, 2023.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.

Married Couple Gift Tax Exclusion 2025 — $38,000 Per Recipient

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Married Couple Gift Tax Exclusion 2025 (2025)

A married couple where both spouses are U.S. citizens can give $38,000 per recipient for 2025 via gift-splitting — $19,000 from each spouse — with no gift tax, to as many recipients as they like.

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.