2024 Gift Tax Exemption Amount. — for 2024, the annual gift tax exclusion is $18,000, up from $17,000 in 2023. — for 2024, the lifetime gift tax exemption is $13.61 million, up from $12.92 million in 2023.
— the annual gift tax exclusion will be $18,000 per recipient for 2024. A married couple filing jointly can double this amount and gift individuals.