2025 Gift Tax Limit Married Filing Jointly. Meanwhile, the irs has announced that the federal estate tax. For 2025, this amount increases to $19,000, which allows married couples to gift $38,000 per recipient annually.
With proper estate and tax planning, the federal exemption amount for married couples is double the individual exemption, or $27,980,000 in 2025. For example, a couple with three children and five.