Maximum Amount Of Gift Tax Free 2025. The act applies only to tax years up to 2025, and it requires the elevated exemption to sunset on december 31, 2025. The faqs on this page provide details on how tax reform affects estate and gift tax.

For 2025, this amount increases to. With this change, in 2025, an individual may gift up to $19,000 to an unlimited number of recipients without federal gift tax consequences (meaning the gifts do not consume a.