Annual Gift Limit 2025 Over 50. This generally means that an estate of a decedent who dies in. If you are over 50, an additional contribution of $1,000 is allowed.
You only pay the gift tax if you exceed the lifetime exclusion, and that only happens if you exceed the annual exclusion. In 2025, the annual limit is $19,000 and the lifetime limit is $13.99 million.