Maximum Amount Of Gift Tax Free 2024. Spouses can elect to “split” gifts,. Married couples can each gift $18,000 to the same person, totaling $36,000, up from $34,000 in 2023.
The historical gift tax exclusion amount is $18,000 for 2024, up from $17,000 in 2023, and up from $16,000 in 2022. For 2024, the annual gift tax limit is $18,000.