| Year | Exemption Amount (Per Person) | Top Rate (Percent) | Threshold for Top Rate | Percent of Estates Subject to Tax |
|---|
| 1916-1704153600000 | $50,000 | 1010 | $5 million | not available |
| 1917-1672531200000 | $50,000 | 2525 | $10 million | not available |
| 1924-1451692800000 | $50,000 | 4040 | $10 million | not available |
| 1926-1388534400000 | $100,000 | 2020 | $10 million | not available |
| 1935-1104537600000 | $40,000 | 7070 | $50 million | 0.74 |
| 1940-946771200000 | $40,000 | 7070 | $50 million | 1.04 |
| 1945-788918400000 | $60,000 | 7777 | $10 million | 1.12 |
| 1950-631152000000 | $60,000 | 7777 | $10 million | 1.33 |
| 1961-283996800000 | $60,000 | 7777 | $10 million | 2.93 |
| 19700 | $60,000 | 7777 | $10 million | 5.20 |
| 1977220924800000 | $120,667 | 7070 | $5 million | 7.65 |
| 1982378691200000 | $225,000 | 6565 | $4 million | 2.19 |
| 1984441763200000 | $325,000 | 5555 | $3 million | 1.60 |
| 1986504921600000 | $500,000 | 5555 | $3 million | 1.13 |
| 1988567993600000 | $600,000 | 5555 | $3 million | 0.87 |
| 1990631152000000 | $600,000 | 5555 | $3 million | 1.08 |
| 1992694224000000 | $600,000 | 5555 | $3 million | 1.26 |
| 1994757382400000 | $600,000 | 5555 | $3 million | 1.40 |
| 1996820454400000 | $600,000 | 5555 | $3 million | 1.63 |
| 1998883612800000 | $625,000 | 5555 | $3 million | 2.03 |
| 2000946684800000 | $675,000 | 5555 | $3 million | 2.16 |
| 20021009843200000 | $1 million | 5050 | $2.5 million | 1.84 |
| 20041072915200000 | $1.5 million | 4848 | $2 million | 1.31 |
| 20061136073600000 | $2 million | 4646 | $2 million | 0.94 |
| 20081199145600000 | $2 million | 4545 | $1.5 million | 0.69 |
| 20101262304000000 | $5 million | 3535 | $500,000 | 0.27 |
| 20131356998400000 | $5.25 million | 4040 | $1 million | 0.18 |
| 20171483228800000 | $5.49 million | 4040 | $1 million | 0.19 |
| 20181514764800000 | $11.18 million | 4040 | Flat Rate | 0.06 |
