Max Gift Amount 2024. See 2024 and 2025 exclusion amounts and rates. As discussed, in a situation where the gift donor and receiver are not related to one another, the maximum amount they can transfer is rs.

In 2024, an individual can make a gift of up to $18,000 a year to another individual without federal gift tax liability. The tax cuts and jobs act delivered a sizable increase in the tax exemption limit for estates and lifetime gifts — up to $13.61 million per person in 2024.