2025 Gifting Exclusion. Client and $36,000.00 per u.s. (this exemption amount will be raised to $13.99m in 2025, but may essentially be cut in half in 2026.
This is set to increase to $19,000 per donee in 2025. For the calendar year 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024.