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Max Gift Amount 2025. The basic exclusion amount for determining the amount of the unified credit against estate tax under irc section 2010 will be $13,990,000 for decedents who die in 2025,. The gift tax annual exclusion (also simply called the annual exclusion) was also changed in 2025 and will be increased to $19,000.


Max Gift Amount 2025

The gift tax exclusion amount will increase from $18,000 to $19,000 in 2025 (a combined $38,000 for married couples). For example, if jewellery is worth โ‚น3.5 lakh but was bought for โ‚น2 lakh, the taxable amount is.

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