Gift Tax Rates 2024 Irs. 2024 estate and gift tax rates. — the annual exclusion for gifts increases to $18,000 for calendar year 2024, increased from $17,000 for calendar year 2023.
— the irs annual gift tax limit is $17,000 for 2023 and $18,000 for 2024. In general, the gift tax and estate tax provisions apply a unified rate schedule to a person’s cumulative taxable gifts and taxable estate to arrive at a net tentative tax.
