What Is The Exemption Amount For 2025. For tax year 2025, the exemption amount for unmarried individuals increases to $88,100, and it begins to phase out at $626,350. The 2025 annual exclusion amount will be $19,000 (up from $18,000 in 2024).

Here are the new exemption amounts for estate tax, gift tax, and generation skipping transfer tax exemptions amounts and the annual exclusion amount for 2025: The 2025 annual exclusion amount will be $19,000 (up from $18,000 in 2024).