2013-2025 Federal Estate and Gift Tax Rates
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If the amount with respect to which the tentative tax to be computed is: |
The tentative tax is: |
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Not over $10,000 |
18% of that amount |
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Over $10,000 but not over $20,000 |
$1,800 + 20% of excess over $10,000 |
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Over $20,000 but not over $40,000 |
$3,800 + 22% of excess over $20,000 |
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Over $40,000 but not over $60,000 |
$8,200 + 24% of excess over $40,000 |
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Over $60,000 but not over $80,000 |
$13,000 + 26% of excess over $60,000 |
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Over $80,000 but not over $100,000 |
$18,200 + 28% of excess over $80,000 |
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Over $100,000 but not over $150,000 |
$23,800 + 30% of excess over $100,000 |
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Over $150,000 but not over $250,000 |
$38,800 + 32% of excess over $150,000 |
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Over $250,000 but not over $500,000 |
$70,800 + 34% of excess over $250,000 |
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Over $500,000 but not over $750,000 |
$155,800 + 37% of excess over $500,000 |
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Over $750,000 but not over $1 million |
$248,300 + 39% of excess over $750,000 |
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Over $1 million |
$345,800 + 40% of excess over $1 million |
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