2024 Gift Tax Exclusion Amount Vertaling. The annual gift tax exclusion amount has been adjusted to $18,000 per recipient for 2024. The federal gift tax annual exclusion amount has increased from $17,000 to $18,000 per donee.

This is the amount one can gift to a recipient during the year without filing a gift tax return and, therefore, without using any of their unified gift and estate tax exclusion. For 2024, the lifetime exclusion is $13,610,000 for individuals and $27,220,000 for married couples.