Gift Tax Limit 2025 For Non-Us Citizens

Gift Tax Limit 2025 For Non-Us Citizens. In 2024, you can make annual gifts to any one person up to a maximum of $18,000 per year ($19,000 in 2025). Instead of the $13,990,000 (exemption amount for 2025 that is indexed to inflation), to which united states citizens and permanent residents (greencard holders) are entitled, a nonresident.

What if you exceed the gift tax limit? Making gifts to spouses who are not us citizens, up to $190,000 in 2025, without using up the lifetime exemption.