Since the estate tax exemption amount is currently pegged to inflation, the IRS recently announced the exemption amount for 2025 as detailed below:
Year Amount Excluded Maximum Tax Rate
2001 $675,000 55%
2002 $1M 50%
2003 $1M 49%
2004 $1M 48%
2005 $1M 47%
2006 $2M 46%
2007 $2M 45%
2008 $2M 45%
2009 $3.5M 45%
2010 Repealed 0%
2011 $5M 35%
2012 $5.12M 35%
2013 $5.25M 40%
2014 $5.34M 40%
2015 $5.43M 40%
2016 $5.45M 40%
2017 $5.49M 40%
2018 $11.18M 40%
2019 $11.4M 40%
2020 $11.58M 40%
2021 $11.7M 40%
2022 $12.06M 40%
2023 $12.92M 40%
2024 $13.61M 40%
2025 $13.99M 40%
