2024 Annual Gift Tax Exclusion Amount

2024 Annual Gift Tax Exclusion Amount. Starting on january 1, 2024, the annual exclusion on gifts will be $18,000 per recipient (up from $17,000 in 2023). For married couples, the limit is $18,000 each, for a total of $36,000.

 — in 2024, an individual can make a gift of up to $18,000 a year to another individual without federal gift tax liability. There’s no limit on the number of individual gifts that can be made, and couples can give.