2024 Gift Exclusion Amount
2024 Gift Exclusion Amount. For 2024, the amount per recipient is $18,000. For 2024, the annual gift tax limit is $18,000.
The exclusion will be $18,000 per recipient for 2024—the highest exclusion amount ever. For the 2024 tax year, the annual gift tax exclusion has increased to $18,000 per recipient, up from $17,000 in 2023.