2024 Gift Tax Exemption Vertaling. There's no limit on the number of individual gifts that can be made, and couples can give double that amount if. In 2024, the federal estate, gift, and generation skipping transfer tax exemption amount increased from $12.92 million to $13.61 million per individual (a combined $27.22.

Here’s how the gift tax works, along with current rates and exemption amounts. Like the federal gift tax exemption, the annual gift tax exclusion is typically adjusted to account for inflation each year and is $18,000 (or $36,000 for married couples that.