あげる · ageru
JLPT N4
to raise, to lift, to elevate; to give (to a superior or someone deserving respect); to increase, to improve
上げます (agemasu) is the polite non-past form of 上げる.
This is the polite form (masu-kei) of the verb '上げる' (ageru). It is used to express actions of raising, lifting, or increasing. When used in the context of 'giving', it implies that the object is given to someone of higher status or someone deserving respect, or that the act of giving is directed 'upwards' or 'away' from the speaker. It is a transitive and directional verb. It is not used for giving to one's own in-group members or to people of lower status, for which 'やる' (yaru) or 'くれる' (kureru) would be used.