Gift 2025 Limit

Gift 2025 Limit. There's no limit on the number of individual gifts that can be made, and couples can give double that amount if. The “basic exclusion amount” rises to $13.99 million for 2025, up from $13.61 million in 2024, the agency said.

For those planning ahead, starting this year, the qcd limit is subject to annual adjustment, based on inflation. Utilizing this exemption before it decreases in 2026 can lock in current higher limits.