2024 Gift Exclusion Amount 2024. The federal gift tax annual exclusion amount has increased from $17,000 to $18,000. The federal estate, gift, and gst tax rate remains at flat 40% on the excess.

For married couples, the limit is $18,000 each, for a total of $36,000. Gifts under the exclusion amount ($18,000 in 2024 and $19,000 in 2025) and some exempt gifts, like tuition or medical expenses you pay for someone, do not.