Unified Gift and Estate Tax Rates

Unified Gift and Estate Tax Rates

Amount Subject to Tax
($) Amount of tax
($) Rate on Excess

less 18% of amount transferred -

10,000 1,800 20

20,000 3,800 22

40,000 8,200 24

60,000 13,000 26

80,000 18,200 28

100,000 23,800 30

150,000 38,800 32

250,000 70,800 34

500,000 155,800 37

750,000 248,300 39

1,000,000 345,800 41

1,250,000 448,300 43

1,500,000 555,800 45

2,000,000 780,800 49

2,500,000 1,025,800 53

3,000,000 1,290,800 (*) 55

Subject to unified tax credit of $192,000 to U.S. citizens and residents.
(*) There's an additional 5% tax on so much of the taxable amount that's over $10,000,000 but not more than $21,040,000.
The new tax law increased the exemption from estate taxes for persons dying after 2000. The increases are phased in over a ten year period. The new exemptions amounts are:

2000 - 2001    $675,000

2002 - 2003    $1,000,000

2004 - 2005    $1,500,000

2006 - 2008    $2,000,000

2009                $3,500,000

2010 No Tax

2011                $1,000,000

Generation-skipping taxes may also apply.

Home | Index

Amount Subject to Tax ($)	Amount of tax ($)	Rate on Excess
less	18% of amount transferred	-
10,000	1,800	20
20,000	3,800	22
40,000	8,200	24
60,000	13,000	26
80,000	18,200	28
100,000	23,800	30
150,000	38,800	32
250,000	70,800	34
500,000	155,800	37
750,000	248,300	39
1,000,000	345,800	41
1,250,000	448,300	43
1,500,000	555,800	45
2,000,000	780,800	49
2,500,000	1,025,800	53
3,000,000	1,290,800	(*) 55
Subject to unified tax credit of $192,000 to U.S. citizens and residents. () There's an additional 5% tax on so much of the taxable amount that's over $10,000,000 but not more than $21,040,000. The new tax law increased the exemption from estate taxes for persons dying after 2000. The increases are phased in over a ten year period. The new exemptions amounts are: 2000 - 2001 $675,000 2002 - 2003 $1,000,000 2004 - 2005 $1,500,000 2006 - 2008 $2,000,000 2009 $3,500,000 2010 No Tax 2011 $1,000,000 Generation-skipping taxes may also apply.*