2025 Estate and Gift Tax Exclusions

Estate Tax Exclusion

 Estates of decedents who die during 2025 have a basic exclusion amount of $13,990,000, increased from $13,610,000 for estates of decedents who died in 2024.

In 2026 After Trump's Tax Reform expire, this exclusion will be about half of that (projected to be close to $7 million). So you potentially can lose a $7 million exclusion costing $2.8 million in additional estate taxes if estate planning for gifts is not done by the end of 2025.

Annual Exclusion for Gifts increases to $19,000 for calendar year 2025, rising from $18,000 for calendar year 2024.