how much can i gift tax free

In 2025, an individual can gift up to $19,000 per recipient per year without triggering any gift tax or gift tax filing requirement. If married, a couple can jointly gift up to $38,000 per recipient tax-free. There is no limit to the number of recipients, meaning gifts up to $19,000 per person can be made to as many individuals as desired without incurring gift tax or filing a return. For gifts exceeding these amounts per recipient, a gift tax return (Form 709) must be filed, but taxes are typically paid only if the total lifetime exemption is surpassed, which is $13.99 million for 2025. Some gifts, such as those to spouses, charities, educational institutions for tuition, and medical care providers, may also be exempt from gift tax rules.