Gifting Limits 2025 To Children. The federal estate tax limit will rise from $13.61 million in 2024 to $13.99. For the 2025 tax year, the annual gift tax exclusion is increased by $1,000 to a total of $19,000.

For 2025, the lifetime gift tax exclusion rises to $13.99 million, up $380,000 from 2024. The limit for married couples filing jointly rises to $27.98 million for 2025.