Historical and Future Federal Gift Tax Exemptions and Rates

来源: 美西游子 于 2013-04-30 17:57:59 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (4243 bytes)

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%


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