Estate Tax Exemptions and Tax Rates
|
Year |
Estate tax exemption |
Top Estate Tax Rate |
|
2019 |
$11,400,000 |
40% |
|
2018 |
$11,180,000 |
40% |
|
2017 |
$5,490,000 |
40% |
|
2016 |
$5,450,000 |
40% |
|
2015 |
$5,430,000 |
40% |
|
2014 |
$5,340,000 |
40% |
|
2013 |
$1,000,000 |
55% |
|
2012 |
$5,120,000 |
35% |
|
2011 |
$5,000,000 |
35% |
|
*2010 |
$5,000,000 or $0 |
35% or 0% |
|
2009 |
$3,500,000 |
45% |
|
2008 |
$2,000,000 |
45% |
|
2007 |
$2,000,000 |
45% |
|
2006 |
$2,000,000 |
46% |
|
2005 |
$1,500,000 |
47% |
|
2004 |
$1,500,000 |
48% |
|
2003 |
$1,000,000 |
49% |
|
2002 |
$1,000,000 |
50% |
|
2001 |
$675,000 |
55% |
|
2000 |
$675,000 |
55% |
|
1999 |
$650,000 |
55% |
|
1998 |
$625,000 |
55% |
|
1997 |
$600,000 |
55% |