2025 Gift Tax Exemption Rules. Earlier, there were different rules to calculate tax on capital gains for different capital assets. For the calendar year 2025, the annual gift tax exclusion will increase to $19,000 per recipient, up from $18,000 in 2024.
Knowing the annual gift tax exclusion can save you money and spare you from filing gift tax returns. Taxpayers should remember that the new capital gains regime is effective from july.
