That is a good question, with an easy answer. The receiver of the gift does not pay the gift tax.  The donor pays the tax.  However, anyone can give an individual a gift of money, property or any other asset with a value of up to $15,000 per year without being responsible for the gift tax.  This means that a couple can give away up to $30,000 per year ($15,000 each) to a person without having any gift tax consequences.  Thus, a person can give as many individuals gifts of up to $30,000 in value as he desires without gift tax consequences.  I should also point out that a married couple can give each other an unlimited amount without any gift tax consequences.  Finally, if one person gives another a gift with value in excess of $15,000 in a year, he must file a gift tax return, and the tax is on the excess over $15,000.  However, he would not pay any tax now, but instead the excess gift would reduce his lifetime exemption of approximately 11.5 million dollars.