Tax Facts

Estate, Gift and Inheritance Tax Tables

Though the American Taxpayer Relief Act of 2012 made transfer tax rates permanent for tax years beginning after 2012, in an effort to keep you informed, we have inserted material throughout the text to explain the status of the information and changes that have occurred.

2010 Estate and Gift Tax Table

Taxable Gift/Estate

Tax on

Rate on

From

To

Col. 1

Excess

$0

$10,000 $0 18%

10,001

20,000

1,800

20%

20,001

40,000 3,800

22%

40,001

60,000 8,200

24%

60,001 80,000 13,000

26%

80,001

100,000 18,200 28%

100,001

150,000 23,800

30%

150,001

250,000 38,800

32%

250,001

500,000 70,800

34%

500,001 ……. 155,800

35%

2011-2012 Gift and Estate Tax Table

Taxable Gift/Estate

Tax on

Rate on

From

To

Col. 1

Excess

$0

$10,000

$0

18%

10,001

20,000

1,800

20%

20,001

40,000

3,800

22%

40,001

60,000

8,200

24%

60,001

80,000

13,000

26%

80,001

100,000

18,200

28%

100,001

150,000

23,800

30%

150,001

250,000

38,800

32%

250,001

500,000

70,800

34%

500,001

750,000

155,800

35%

IRC Secs. 2001(c), 2502(a), 2210, as amended by EGTRRA 2001.

2013-2024 Gift and Estate Tax Table

Taxable Gift/Estate

Tax on

Rate on

From

To

Col. 1

Excess

$0

$10,000

$0

18%

10,001

20,000

1,800

20%

20,001

40,000

3,800

22%

40,001

60,000

8,200

24%

60,001

80,000

13,000

26%

80,001

100,000

18,200

28%

100,001

150,000

23,800

30%

150,001

250,000

38,800

32%

250,001

500,000

70,800

34%

500,001

750,000

155,800

37%

750,000

1,000,000

248,300

39%

1,000,000

|

345,800

40%

IRC Secs. 2001(c), 2502(a), 2210, as amended by EGTRRA 2001 and ATRA.
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