2024 Gift Tax Limit Per Individual. This figure represents the threshold at which an estate becomes subject to federal estate. This means that you can give up to $18,000 to any individual in a single year without.

For married couples, each spouse could gift up to $19,000, resulting in a combined limit of $38,000. In addition to the federal estate taxan estate tax is imposed on the net value of an individual’s taxable estate, after any exclusions or credits, at the time of death.the tax is paid.