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Estate and Gift Tax Table
Estimating the tax on your estate is a critical first step to protecting it. Use this Estate and Gift Tax table for a snapshot view of the estimated tax on your estate.
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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 such amount |
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Over $10,000 but not over $20,000 |
$1,800 plus 20% of the excess of such amount over $10,000 |
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Over $20,000 but not over $40,000 |
$3,800 plus 22% of the excess of such amount over $20,000 |
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Over $40,000 but not over $60,000 |
$8,200 plus 24% of the excess of such amount over $40,000 |
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$60,000 but not over $80,000 |
$13,000 plus 26% of the excess of such amount over $60,000 |
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$80,000 but not over $100,000 |
$18,200 plus 28% of the excess of such amount over $80,000 |
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$100,000 but not over $150,000 |
$23,800 plus 30% of the excess of such amount over $100,000 |
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$150,000 but not over $250,000 |
$38,800 plus 32% of the excess of such amount over $150,000 |
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$250,000 but not over $500,000 |
$70,800 plus 34% of the excess of such amount over $250,000 |
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$500,000 but not over $750,000 |
$155,800 plus 37% of the excess of such amount over $500,000 |
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$750,000 but not over $1,000,000 |
$248,300 plus 39% of the excess of such amount over $750,000 |
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$1,000,000 but not over $1,250,000 |
$345,800 plus 41% of the excess of such amount over $1,000,000 |
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$1,250,000 but not over $1,500,000 |
$448,300 plus 43% of the excess of such amount over $1,250,000 |
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$1,500,000 but not over $2,000,000 |
$555,800 plus 45% of the excess of such amount over $1,500,000 |
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$2,000,000 but not over $2,500,000 |
$780,800 plus 49% of the excess of such amount over $2,000,000 |
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$2,500,000 but not over $3,000,000 |
$1,025,800 plus 53% of the excess of such amount over+9 $2,500,000 |
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$3,000,000 but not over $10,000,000 |
$1,290,800 plus 55% of the excess over $3,000,000 |
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$10,000,000 but not over $17,184,000 |
$5,140,800 plus 60% of the excess over $10,000,000 |
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Over $17,184,000 |
$9,451,200 plus 55% of the excess over $17,184,000 |
Source: Internal Revenue Code, Sec. 2001( c)
09/00 SLPC 6267D
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