Estate Gift Tax Exemption 2024. — the 2024 annual exclusion amount will be $18,000 (up from $17,000 in 2023). Starting on january 1, 2024, the annual exclusion on gifts will be $18,000 per recipient (up from $17,000 in 2023).
There’s no limit on the. — the tax cuts and jobs act (tcja) of 2017 brought substantial changes to the gift and estate tax exemption amounts, doubling them to historic highs.