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% |
