Exemption Amount Doubled: A simple but powerful change was made to the Federal Estate and Gift Tax: Starting in 2018, the amount that an individual can transfer free from estate tax (the "exclusion amount") increased from a base of $5 million to a base of $10 million, each increased for inflation starting in 2012. Although the exact figure for 2018 has not been set yet, the estimate is $11.18 million. No other substantial change was made. Everyone simply has twice the exemption that they had previously.