2025 Gift Tax Exclusion Limits For Married Couples. Again, married couples’ exemption will be. Married couples may gift up to $38,000 per recipient.
Speaking of the lifetime exemption, the estate and gift tax exemption will be $13.99 million per individual for 2025 gifts and deaths, up from $13.61 million in 2024. A married couple will have a combined exemption for 2025 of $27.98 million ($27.22 million for 2024).