Lifetime Gift Limit 2025. Lifetime estate and gift tax exemption thresholds are poised to be cut in half at the stroke of midnight december 31, 2025, leading to a potentially sharp jump in some estates' tax. This means that individuals can transfer up to $13.99 million over their.

In 2025, the annual limit is $19,000 and the lifetime limit is $13.99 million. The lifetime gift/estate tax exemption is $13.61 million in 2024 and 2025.