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    2025 Estate Tax Exclusion

    The 2025 federal lifetime unified estate and gift tax exclusion is $13,990,000, up from $13,610,000 in 2024.

    In addition, the annual federal gift tax exclusion in 2025 is $19,000 per person per year, up from $18,000 in 2024.

    The 2025 New York estate tax exclusion is $7,160,000, up from $6,940,000 in 2024. (There is no gift tax in New York State.)

    The information provided herein is provided with the understanding that the author and publisher are not engaged in rendering legal, accounting or other professional service. As such, M + O = CPE, Inc. and the author disclaim any responsibility or liability for the information supplied herein or the application of said information.