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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