https://resources.evans-legal.com/?p=3627
|
Year |
Estate Tax Exclusion |
Estate Tax Initial Rate (Above Exclusion) |
Estate Tax Maximum Rate |
Gift Tax Annual Exclusion |
|---|---|---|---|---|
|
1977 |
$120,667 |
30% |
70% |
$3,000 |
|
1978 |
$134,000 |
30% |
70% |
$3,000 |
|
1979 |
$147,333 |
30% |
70% |
$3,000 |
|
1980 |
$161,563 |
32% |
70% |
$3,000 |
|
1981 |
$175,625 |
32% |
70% |
$3,000 |
|
1982 |
$225,000 |
32% |
65% |
$10,000 |
|
1983 |
$275,000 |
34% |
60% |
$10,000 |
|
1984 |
$325,000 |
34% |
55% |
$10,000 |
|
1985 |
$400,000 |
34% |
55% |
$10,000 |
|
1986 |
$500,000 |
37% |
55% |
$10,000 |
|
1987-1996 |
$600,000 |
37% |
55% |
$10,000 |
|
1997 |
$600,000 |
37% |
60%[1] |
$10,000 |
|
1998 |
$625,000 |
37% |
60%[1] |
$10,000 |
|
1999 |
$650,000 |
37% |
60%[1] |
$10,000 |
|
2000-2001 |
$675,000 |
37% |
60%[1] |
$10,000 |
|
2002 |
$1,000,000 |
41% |
50% |
$11,000 |
|
2003 |
$1,000,000 |
41% |
49% |
$11,000 |
|
2004 |
$1,500,000 |
45% |
48% |
$11,000 |
|
2005 |
$1,500,000 |
45% |
47% |
$11,000 |
|
2006 |
$2,000,000 |
46% |
46% |
$12,000 |
|
2007-2008 |
$2,000,000 |
45% |
45% |
$12,000 |
|
2009 |
$3,500,000 |
45% |
45% |
$13,000 |
|
2010[2]-2011 |
$5,000,000 |
35% |
35% |
$13,000 |
|
2012 |
$5,120,000 |
35% |
35% |
$13,000 |
|
2013 |
$5,250,000 |
40% |
40% |
$14,000 |
|
2014 |
$5,340,000 |
40% |
40% |
$14,000 |
|
2015 |
$5,430,000 |
40% |
40% |
$14,000 |
|
2016 |
$5,450,000 |
40% |
40% |
$14,000 |
|
2017 |
$5,490,000 |
40% |
40% |
$14,000 |
|
2018 |
$11,180,000 [3] |
40% |
40% |
$15,000 |
|
2019 |
$11,400,000 |
40% |
40% |
$15,000 |
|
2020 |
$11,580,000 |
40% |
40% |
$15,000 |
|
2021 |
$11,700,000 |
40% |
40% |
$15,000 |
|
2022 |
$12,060,000 |
40% |
40% |
$16,000 |
|
2023 |
$12,920,000 [4] |
40% |
40% |
$17,000 [4] |
|
2024 |
$13,610,000 |
40% |
40% |
$18,000 |
