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2025 Gift Tax Exemption Rules

2025 Gift Tax Exemption Rules. This means a married couple can collectively shield up to $27.98 million from federal estate. In 2025, the annual gift tax exclusion will be $19,000.


2025 Gift Tax Exemption Rules

The 2024 estate tax exemption is $13.61 million per taxpayer (rising to $13.99 million in 2025), so no gift tax is owed until cumulative reportable gifts exceed this amount. The personal exemptions remain at $0 for tax year.

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