Estate, Gift and Inheritance Tax Tables
State Estate and Inheritance Tax Table (as of June 11, 2026)
Estate, Gift and Inheritance Tax Tables
| Taxable Gift / Estate | Tax on Col. 1 | Rate on Excess | |
|---|---|---|---|
| From | To | ||
| $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% |
| $750,001 | $1,000,000 | $248,300 | 39% |
| $1,000,001 | —— | $345,800 | 40% |
IRC Secs. 2001(c), 2502(a), 2210, as amended by EGTRRA 2001 and ATRA.
| Taxable Gift / Estate | Tax on Col. 1 | Rate on Excess | |
|---|---|---|---|
| From | To | ||
| $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.
| Taxable Gift / Estate | Tax on Col. 1 | Rate on Excess | |
|---|---|---|---|
| From | To | ||
| $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% |
| Year | Exclusion Equivalent | Unified Credit |
|---|---|---|
| 2006–2008 | $2,000,000 | $780,800 |
| 2009 | $3,500,000 | $1,455,800 |
| 2010–2011 | $5,000,000 | $1,730,800 |
| 2012 | $5,120,000 | $1,772,800 |
| 2013 | $5,250,000 | $2,045,800 |
| 2014 | $5,340,000 | $2,081,800 |
| 2015 | $5,430,000 | $2,117,800 |
| 2016 | $5,450,000 | $2,125,800 |
| 2017 | $5,490,000 | $2,141,800 |
| 2018 | $11,180,000 | $4,419,800 |
| 2019 | $11,400,000 | $4,505,800 |
| 2020 | $11,580,000 | $4,577,800 |
| 2021 | $11,700,000 | $4,625,800 |
| 2022 | $12,060,000 | $4,769,800 |
| 2023 | $12,920,000 | $5,113,800 |
| 2024 | $13,610,000 | $5,389,800 |
| 2025 | $13,990,000 | $5,541,800 |
| 2026 | $15,000,000 | $5,945,800 |
IRC Sec. 2010(c), as amended by EGTRRA 2001 and ATRA. Pub. Law No. 115-97 (2017 Tax Act).
| Year | Exclusion Equivalent | Unified Credit |
|---|---|---|
| 2010–2011 | $5,000,000 | $1,730,800 |
| 2012 | $5,120,000 | $1,772,800 |
| 2013 | $5,250,000 | $2,045,800 |
| 2014 | $5,340,000 | $2,081,800 |
| 2015 | $5,430,000 | $2,117,800 |
| 2016 | $5,450,000 | $2,125,800 |
| 2017 | $5,490,000 | $2,141,800 |
| 2018 | $11,180,000 | $4,419,800 |
| 2019 | $11,400,000 | $4,505,800 |
| 2020 | $11,580,000 | $4,577,800 |
| 2021 | $11,700,000 | $4,625,800 |
| 2022 | $12,060,000 | $4,769,800 |
| 2023 | $12,920,000 | $5,113,800 |
| 2024 | $13,610,000 | $5,389,800 |
| 2025 | $13,990,000 | $5,541,800 |
| 2026 | $15,000,000 | $5,945,800 |
IRC Secs. 2505(a), 2010(c), as amended by EGTRRA 2001 and ATRA. Pub. Law No. 115-97 (2017 Tax Act).
| Year | Annual Exclusion |
|---|---|
| 2009–2010 | $13,000 |
| 2011–2012 | $13,000 |
| 2013–2017 | $14,000 |
| 2018–2021 | $15,000 |
| 2022 | $16,000 |
| 2023 | $17,000 |
| 2024 | $18,000 |
| 2025–2026 | $19,000 |
IRC Sec. 2503(b).
| Year | Tax Rate |
|---|---|
| 2002 | 50% |
| 2003 | 49% |
| 2004 | 48% |
| 2005 | 47% |
| 2006 | 46% |
| 2007–2009 | 45% |
| 2010 | 0% |
| 2011–2012 | 35% |
| 2013–2026 | 40% |
IRC Secs. 2641, 2001(c), 2664, as amended by EGTRRA 2001 and ATRA.
| Year | GST Exemption |
|---|---|
| 2001 | $1,060,000 |
| 2002 | $1,100,000 |
| 2003 | $1,120,000 |
| 2004–2005 | $1,500,000 |
| 2006–2008 | $2,000,000 |
| 2009 | $3,500,000 |
| 2010–2011 | $5,000,000 |
| 2012 | $5,120,000 |
| 2013 | $5,250,000 |
| 2014 | $5,340,000 |
| 2015 | $5,430,000 |
| 2016 | $5,450,000 |
| 2017 | $5,490,000 |
| 2018 | $11,180,000 |
| 2019 | $11,400,000 |
| 2020 | $11,580,000 |
| 2021 | $11,700,000 |
| 2022 | $12,060,000 |
| 2023 | $12,920,000 |
| 2024 | $13,610,000 |
| 2025 | $13,990,000 |
| 2026 | $15,000,000 |
IRC Secs. 2631, 2010(c), as amended by EGTRRA 2001 and ATRA, Pub. Law No. 115-97 (2017 Tax Act). *Plus increases for indexing for inflation after 2012.
| Year | Annual Exclusion |
|---|---|
| 1997–1998 | $100,000 |
| 1999 | $101,000 |
| 2000 | $103,000 |
| 2001 | $106,000 |
| 2002 | $110,000 |
| 2003 | $112,000 |
| 2004 | $114,000 |
| 2005 | $117,000 |
| 2006 | $120,000 |
| 2007 | $125,000 |
| 2008 | $128,000 |
| 2009 | $133,000 |
| 2010 | $134,000 |
| 2011 | $136,000 |
| 2012 | $139,000 |
| 2013 | $143,000 |
| 2014 | $145,000 |
| 2015 | $147,000 |
| 2016 | $148,000 |
| 2017 | $149,000 |
| 2018 | $152,000 |
| 2019 | $155,000 |
| 2020 | $157,000 |
| 2021 | $159,000 |
| 2022 | $164,000 |
| 2023 | $175,000 |
| 2024 | $185,000 |
| 2025 | $190,000 |
| 2026 | $194,000 |
IRC Sec. 2523(i). As updated by Rev. Proc. 2021-45.
| Year | 2% Interest Limitation |
|---|---|
| 2001 | $441,000 |
| 2002 | $484,000 |
| 2003 | $493,800 |
| 2004 | $532,200 |
| 2005 | $539,900 |
| 2006 | $552,000 |
| 2007 | $562,500 |
| 2008 | $576,000 |
| 2009 | $598,500 |
| 2010 | $603,000 |
| 2011 | $601,600 |
| 2012 | $486,500 |
| 2013 | $572,000 |
| 2014 | $580,000 |
| 2015 | $588,000 |
| 2016 | $592,000 |
| 2017 | $596,000 |
| 2018 | $608,000 |
| 2019 | $620,000 |
| 2020 | $628,000 |
| 2021 | $636,000 |
| 2022 | $656,000 |
| 2023 | $700,000 |
| 2024 | $740,000 |
| 2025 | $760,000 |
| 2026 | $785,000 |
| Year | Limitation |
|---|---|
| 2001 | $800,000 |
| 2002 | $820,000 |
| 2003 | $840,000 |
| 2004 | $850,000 |
| 2005 | $870,000 |
| 2006 | $900,000 |
| 2007 | $940,000 |
| 2008 | $960,000 |
| 2009 | $1,000,000 |
| 2010 | $1,000,000 |
| 2011 | $1,020,000 |
| 2012 | $1,040,000 |
| 2013 | $1,070,000 |
| 2014 | $1,090,000 |
| 2015 | $1,100,000 |
| 2016 | $1,110,000 |
| 2017 | $1,120,000 |
| 2018 | $1,140,000 |
| 2019 | $1,160,000 |
| 2020 | $1,180,000 |
| 2021 | $1,190,000 |
| 2022 | $1,230,000 |
| 2023 | $1,310,000 |
| 2024 | $1,390,000 |
| 2025 | $1,420,000 |
| 2026 | $1,460,000 |
IRC Sec. 2032A(a).
| Adjusted Taxable Estate | Credit on Col. 1 | Rate on Excess | |
|---|---|---|---|
| From | To | ||
| $40,000 | $90,000 | $0 | 0.8% |
| $90,001 | $140,000 | $400 | 1.6% |
| $140,001 | $240,000 | $1,200 | 2.4% |
| $240,001 | $440,000 | $3,600 | 3.2% |
| $440,001 | $640,000 | $10,000 | 4.0% |
| $640,001 | $840,000 | $18,000 | 4.8% |
| $840,001 | $1,040,000 | $27,600 | 5.6% |
| $1,040,001 | $1,540,000 | $38,800 | 6.4% |
| $1,540,001 | $2,040,000 | $70,800 | 7.2% |
| $2,040,001 | $2,540,000 | $106,800 | 8.0% |
| $2,540,001 | $3,040,000 | $146,800 | 8.8% |
| $3,040,001 | $3,540,000 | $190,800 | 9.6% |
| $3,540,001 | $4,040,000 | $238,800 | 10.4% |
| $4,040,001 | $5,040,000 | $290,800 | 11.2% |
| $5,040,001 | $6,040,000 | $402,800 | 12.0% |
| $6,040,001 | $7,040,000 | $522,800 | 12.8% |
| $7,040,001 | $8,040,000 | $650,800 | 13.6% |
| $8,040,001 | $9,040,000 | $786,800 | 14.4% |
| $9,040,001 | $10,040,000 | $930,800 | 15.2% |
| $10,040,001 | —— | $1,082,800 | 16.0% |
For this purpose, "adjusted taxable estate" means the taxable estate reduced by $60,000.
| Year | Exclusion Limitation |
|---|---|
| 1998 | $100,000 |
| 1999 | $200,000 |
| 2000 | $300,000 |
| 2001 | $400,000 |
| 2002 and thereafter | $500,000 |
IRC Sec. 2031(c)(3).
| State | Estate Tax (Rate) | Inheritance Tax (Rate) | Exemption |
|---|---|---|---|
| Alabama | None | None | — |
| Alaska | None | None | — |
| Arizona | None | None | — |
| Arkansas | None | None | — |
| California | None | None | — |
| Colorado | None | None | — |
| Connecticut | 12% | None | $15 million |
| Delaware | None | None | — |
| District of Columbia | 11.2%–16% | None | $4.99 million |
| Florida | None | None | — |
| Georgia | None | None | — |
| Hawaii | 10%–20% | None | $5.49 million |
| Idaho | None | None | — |
| Illinois | 0.8%–16% | None | $4 million |
| Indiana | None | None | — |
| Iowa | None | None | — |
| Kansas | None | None | — |
| Kentucky¹ | None | 6%–16% | $0 / $500 / $1,000 |
| Louisiana | None | None | — |
| Maine | 8%–12% | None | $7.16 million |
| Maryland² | 0.8%–16% | 10% | $5 million (estate) |
| Massachusetts | 7.2%–16% | None | $2 million |
| Michigan | None | None | — |
| Minnesota | 13%–16% | None | $3 million |
| Mississippi | None | None | — |
| Missouri | None | None | — |
| Montana | None | None | — |
| Nebraska³ | None | 1%–15% | $100,000 / $40,000 / $25,000 |
| Nevada | None | None | — |
| New Hampshire | None | None | — |
| New Jersey⁴ | None | 11%–16% | $25,000 |
| New Mexico | None | None | — |
| New York | 3.06%–16% | None | $7.35 million |
| North Carolina | None | None | — |
| North Dakota | None | None | — |
| Ohio | None | None | — |
| Oklahoma | None | None | — |
| Oregon⁵ | 10%–16% | None | $1 million |
| Pennsylvania⁶ | None | 4.5%–15% | — |
| Rhode Island | 0.8%–16% | None | $1,838,056 |
| South Carolina | None | None | — |
| South Dakota | None | None | — |
| Tennessee | None | None | — |
| Texas | None | None | — |
| Utah | None | None | — |
| Vermont | 16% | None | $5 million |
| Virginia | None | None | — |
| Washington | 10%–20% | None | $3.076 million |
| West Virginia | None | None | — |
| Wisconsin | None | None | — |
| Wyoming | None | None | — |
¹ Kentucky: Top rate is 6%–16%. Class A beneficiaries (spouses, parents, children, grandchildren, and siblings) pay no inheritance tax. Class B exemption: $1,000. Class C exemption: $500.
² Maryland: Inheritance tax does not apply to a child or direct descendant, the spouse of a child or direct descendent, a spouse, parent, grandparent, sibling, stepchild, or stepparent. All others pay 10%. See Maryland Comptroller.
³ Nebraska: No inheritance tax for spouses. Parents, siblings, children, grandparents, and any spouses or descendants of those relatives pay 1% on amounts over $100,000. Aunts, uncles, nieces, nephews, and spouses/descendants of those relatives pay 11% on amounts over $40,000. All other heirs pay 15% on amounts over $25,000.
⁴ New Jersey: Spouses, domestic/civil union partners, parents, grandparents, children (including stepchildren), and grandchildren (but not step-grandchildren) are exempt. The $25,000 exemption applies to siblings and spouses or civil union partners of the decedent's child. No exemption for all others.
⁵ Oregon: A pending bill would, beginning in 2027, exempt estates with a gross value below $2.5 million from filing an estate tax return. Estates over $2.5 million would receive a $1 million deduction before tax calculation.
⁶ Pennsylvania: Does not apply to surviving spouses, to a parent from a child aged 21 or younger, or to a child aged 21 or younger from a parent. Rates: 4.5% (children, grandchildren, spouses of children); 12% (siblings); 15% (all others). Adult children, grandparents, and parents exempt up to $3,500.