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Table of federal estate tax brackets and exemption limits

The federal estate tax brackets were changed by the Tax Relief Act of 2001. The following table illustrates the increasing amounts that will be exempt from federal estate taxation. While the size of an estate that is fully exempt from federal estate taxes increases, the highest estate tax rate is simultaneously being reduced.

Year Amount exempt from federal estate tax Highest estate tax rates
2004 $1.5 million 48%
2005 $1.5 million 47%
2006 $2 million 46%
2007 $2 million 45%
2008 $2 million 45%
2009 $3.5 million 45%
2010 $5 million 35%
2011 $5 million 35%
2012 $5.12 million 35%
2013 $5.25 million 40%
2014 $5.34 million 40%
2015 $5.43 million 40%
2016 $5.45 million 40%
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