3-Feb-22
Tax Year 2022 Unified Estate Tax Rate Schedule
(for 2022 decedents)
Taxable Amount (dollars) *
Marginal Tax Rate
Over But not over
$0 $10,000 18%
$10,000 $20,000 20%
$20,000 $40,000 22%
$40,000 $60,000 24%
$60,000 $80,000 26%
$80,000 $100,000 28%
$100,000 $150,000 30%
$150,000 $250,000 32%
$250,000 $500,000 34%
$500,000 $750,000 37%
$750,000 $1,000,000 39%
$1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 - United
States Estate (and Generation-Skipping Transfer) Tax Return,
September 2021.
Notes: * Although tax rates are graduated, all transfers in excess of
the exemption are taxed at the top rate because the exemption
exceeds the threshold at which the top rate applies. Basic exemption
or credit amount is $12,060,000 for tax year 2022. Therefore, any
value of the estate over $12.06 million is generally taxed at the top
rate of 40 percent, since the exemption or credit amount exceeds the
top taxable amount bracket.
30-Apr-21
Tax Year 2021 Unified Estate Tax Rate Schedule
(for 2021 decedents)
Taxable Amount (dollars) *
Marginal Tax Rate
Over But not over
$0 $10,000 18%
$10,000 $20,000 20%
$20,000 $40,000 22%
$40,000 $60,000 24%
$60,000 $80,000 26%
$80,000 $100,000 28%
$100,000 $150,000 30%
$150,000 $250,000 32%
$250,000 $500,000 34%
$500,000 $750,000 37%
$750,000 $1,000,000 39%
$1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 - United
States Estate (and Generation-Skipping Transfer) Tax Return, April
2021.
Notes: * Although tax rates are graduated, all transfers in excess of
the exemption are taxed at the top rate because the exemption
exceeds the threshold at which the top rate applies. Basic exemption
or credit amount is $11,700,000 for tax year 2021. Therefore, any
value of the estate over $11.7 million is generally taxed at the top rate
of 40 percent, since the exemption or credit amount exceeds the top
taxable amount bracket.
30-Mar-20
Tax Year 2020 Unified Estate Tax Rate Schedule
(for 2020 decedents)
Taxable Amount (dollars)
Marginal Tax Rate
Over But not over
$0 $10,000 18%
$10,000 $20,000 20%
$20,000 $40,000 22%
$40,000 $60,000 24%
$60,000 $80,000 26%
$80,000 $100,000 28%
$100,000 $150,000 30%
$150,000 $250,000 32%
$250,000 $500,000 34%
$500,000 $750,000 37%
$750,000 $1,000,000 39%
$1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, January 2020.
Notes: Basic exemption or credit amount is $11,580,000. Any
value of the estate over $11.58 million is generally taxed at the
top rate of 40 percent, since the exemption or credit amount
exceeds the top taxable amount bracket.
30-Mar-20
Tax Year 2019 Unified Estate Tax Rate Schedule
(for 2019 decedents)
Taxable Amount (dollars)
Marginal Tax Rate
Over But not over
$0 $10,000 18%
$10,000 $20,000 20%
$20,000 $40,000 22%
$40,000 $60,000 24%
$60,000 $80,000 26%
$80,000 $100,000 28%
$100,000 $150,000 30%
$150,000 $250,000 32%
$250,000 $500,000 34%
$500,000 $750,000 37%
$750,000 $1,000,000 39%
$1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, January 2020.
Notes: Basic exclusion amount is $11,400,000.
31-Jul-19
Tax Year 2018 Unified Estate Tax Rate Schedule
Taxable Amount (dollars)
Marginal Tax Rate
Over But not over
$0 $10,000 18%
$10,000 $20,000 20%
$20,000 $40,000 22%
$40,000 $60,000 24%
$60,000 $80,000 26%
$80,000 $100,000 28%
$100,000 $150,000 30%
$150,000 $250,000 32%
$250,000 $500,000 34%
$500,000 $750,000 37%
$750,000 $1,000,000 39%
$1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, November 2018.
Notes: Basic exclusion amount is $11,180,000.
31-Jul-19
2017 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, November 2017.
10-Jan-17
2016 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, September 2016.
10-Jan-17
2015 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August 2015.
4-Nov-14
2014 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August 2014.
11-Apr-13
2013 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 -- 40%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August 2013.
7-Oct-13
2012 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 ---- 35%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August 2012.
24-Jun-11
2011 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 ---- 35%
Note: The estate tax was repealed by EGTRRA for
calendar year 2010 only.
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August 2011.
19-Jan-10
2009 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 ---- 45%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, September 2009.
18-Sep-08
2008 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 ---- 45%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August 2008.
2-Jan-08
2007 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 ---- 45%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, September 2007.
10-Jul-07
2006 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 2,000,000 45%
2,000,000 ---- 46%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, October 2006.
2005 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 2,000,000 45%
2,000,000 ---- 47%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August 2005.
2004 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 2,000,000 45%
2,000,000 ---- 48%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August 2004.
2003 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 2,000,000 45%
2,000,000 ---- 49%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August, 2003.
2002 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 2,000,000 45%
2,000,000 2,500,000 49%
2,500,000 ---- 50%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, August, 2002.
2001 Unified Rate Schedule
Taxable Amount
Over But not over Marginal Rate
$0 $10,000 18%
10,000 20,000 20%
20,000 40,000 22%
40,000 60,000 24%
60,000 80,000 26%
80,000 100,000 28%
100,000 150,000 30%
150,000 250,000 32%
250,000 500,000 34%
500,000 750,000 37%
750,000 1,000,000 39%
1,000,000 1,250,000 41%
1,250,000 1,500,000 43%
1,500,000 2,000,000 45%
2,000,000 2,500,000 49%
2,500,000 3,000,000 53%
3,000,000 — 55%
Source: Internal Revenue Service, Instructions for Form 706 -
United States Estate (and Generation-Skipping Transfer) Tax
Return, November, 2001.