Current Estate Tax Exemption 2025. The lifetime exemption is shared between gifts made during. Married couples can expect their exemption to be $27.98 million (up from $27.22 million last year).

Lifetime estate and gift tax exemption. The current estate tax exemption, as of 2024, is $13.61 million per individual, double that per married couple, thanks to provisions in the 2017 tax cuts and jobs act.