2024 Gift Tax Exemption Amount. The lifetime gift tax exemption is tied to both the annual gift tax exclusion and the federal estate tax. The annual gift tax exclusion will rise to $19,000 per recipient, up $1,000 from the.
The annual amount that one may give to a spouse who is not a us citizen will increase to $190,000 in 2025. For married couples, the limit is $18,000 each, for a total of $36,000.