Estate Tax Calculation Table
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| Estate Tax Estimator | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Year of Death | 2001 | 2002 | 2003 | 2004 | 2005 | 2006 | 2007 | 2008 | 2009 | 2010 | 2011+ |
| Top Rate % | 55 | 50 | 49 | 48 | 47 | 46 | 45 | 45 | 45 | 0 | 55 |
| Credit Exemption | 675,000 | 1,000,000 | 1,000,000 | 1,500,000 | 1,500,000 | 2,000,000 | 2,000,000 | 2,000,000 | 3,500,000 | 0 | 1,000,000 |
| Credit | 220,550 | 345,800 | 345,800 | 555,800 | 555,800 | 780,800 | 780,800 | 780,800 | 1,455,80 | 0 | 345,800 |
| Estate Size | Estate Tax | ||||||||||
| $1,000,000 | 125,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| $1,500,000 | 335,000 | 210,000 | 210,000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 210,000 |
| $2,000,000 | 560,000 | 435,000 | 435,000 | 225,000 | 225,000 | 0 | 0 | 0 | 0 | 0 | 435,000 |
| $2,500,000 | 805,000 | 680,000 | 680,000 | 465,000 | 460,000 | 230,000 | 225,000 | 225,000 | 0 | 0 | 680,000 |
| $3,000,000 | 1,070,000 | 930,000 | 925,000 | 705,000 | 695,000 | 460,000 | 450,000 | 450,000 | 0 | 0 | 945,000 |
| $3,500,000 | 1,345,000 | 1,180,000 | 1,170,000 | 945,000 | 930,000 | 690,000 | 675,000 | 675,000 | 0 | 0 | 1,220,000 |
| $4,000,000 | 1,620,000 | 1,430,000 | 1,415,000 | 1,185,000 | 1,165,000 | 920,000 | 900,000 | 900,000 | 225,000 | 0 | 1,495,000 |
| $4,500,000 | 1,895,000 | 1,680,000 | 1,660,000 | 1,425,000 | 1,400,000 | 1,150,000 | 1,125,000 | 1,125,000 | 450,000 | 0 | 1,770,000 |
| $5,000,000 | 2,170,000 | 1,930,000 | 1,905,000 | 1,665,000 | 1,635,000 | 1,380,000 | 1,350,000 | 1,350,000 | 675,000 | 0 | 2,045,000 |
| $6,000,000 | 2,720,000 | 2,430,000 | 2,395,000 | 2,145,000 | 2,105,000 | 1,840,000 | 1,800,000 | 1,800,000 | 1,125,000 | 0 | 2,595,000 |
| $7,000,000 | 3,270,000 | 2,930,000 | 2,885,000 | 2,625,000 | 2,575,000 | 2,300,000 | 2,250,000 | 2,250,000 | 1,575,000 | 0 | 3,145,000 |
| $8,000,000 | 3,820,000 | 3,430,000 | 3,375,000 | 3,105,000 | 3,045,000 | 2,760,000 | 2,700,00 | 2,700,000 | 2,025,000 | 0 | 3,695,000 |
| $9,000,000 | 4,370,000 | 3,930,000 | 3,865,000 | 3,585,000 | 3,515,000 | 3,220,000 | 3,150,000 | ,3,150,000 | 2,475,000 | 0 | 4,245,000 |
| $10,000,000 | 4,920,000 | 4,430,000 | 4,355,000 | 4,065,000 | 3,985,000 | 3,680,000 | 3,600,000 | 3,600,000 | 2,925,000 | 0 | 4,795,000 |
| $15,000,000 | 7,920,000 | 6,,930,000 | 6,805,000 | 6,465,000 | 6,335,000 | 5,980,000 | 5,850,000 | 5,850,000 | 5,175,000 | 0 | 7,795,000 |
| $20,000,000 | 10,779,000 | 9,430,000 | 9,255,000 | 8,865,000 | 8,685,000 | 8,208,000 | 8,100,000 | 8,100,000 | 7,425,000 | 0 | 10,654,000 |
