Maximum Gift Amount 2026. Under current tax laws, not all gifts received in india are subject to tax. Like the federal gift tax exemption, the annual gift tax exclusion is typically adjusted to account for inflation each year and is $18,000 (or $36,000 for married couples that choose to gift.

Take advantage of current gift exclusions: Estimates for tax year 2026 vary, but it is expected the amount will be as much as $6.8 million per person.