Resource Center > Estate Tax Rate and Exemption Chart

The scheduled rates and exemptions are as follows

Year

Top Gift & Estate Tax Rate

Gift Tax Exemption Amount

Estate Tax Exemption Amount

GST Tax Rate

GST Exemption Amount

2006

46%

$1 million

$2 million

46%

$2 million

2007

45%

$1 million

$2 million

45%

$2 million

2008

45%

$1 million

$2 million

45%

$2 million

2009

45%

$1 million

$3.5 million

45%

$3.5 million

2010

0 estate tax / 35% gift tax

$1 million

N/A

0

N/A

2011 and beyond

55%

$1 million

$1 million

55%

$1 million (inflation adjusted)


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