2025 Gift Tax Exclusion Limit For Married Couples. Also, for calendar year 2025, the first $190,000 of gifts to a spouse who is not a us citizen. The gift tax exclusion amount renews annually, so.

This exclusion allows taxpayers to gift assets to individuals each year without using any portion of their lifetime gift and estate tax exemption. Accordingly, in 2025, a married couple can make gifts of up to.