Historical and Future Federal Gift Tax Exemptions and Rates
Historical and Future Federal Gift Tax Exemptions and Rates
Year | Gift Tax Exemption | Top Gift Tax Rate |
1997 | $600,000 | 55% |
1998 | $625,000 | 55% |
1999 | $650,000 | 55% |
2000 | $675,000 | 55% |
2001 | $675,000 | 55% |
2002 | $1,000,000 | 50% |
2003 | $1,000,000 | 49% |
2004 | $1,000,000 | 48% |
2005 | $1,000,000 | 47% |
2006 | $1,000,000 | 46% |
2007 | $1,000,000 | 45% |
2008 | $1,000,000 | 45% |
2009 | $1,000,000 | 45% |
2010 | $1,000,000 | 35% |
2011 | $5,000,000 | 35% |
2012 | $5,120,000 | 35% |
2013 | $5,250,000 | 40% |