Estates for Americans who leave behind less than the indicated threshold are not subject to the tax on inherited wealth. The exemption level for individuals rose to $11 million in 2018 and is adjusted in accordance with inflation.
$11.0 million
2018
2.0
4.0
6.0
8.0
$10.0 million
$0.6 million
1997
$0.6 million
1998
$0.7 million
1999
$0.7 million
2000
$0.7 million
2001
$1.0 million
2002
$1.0 million
2003
$1.5 million
2004
$1.5 million
2005
$2.0 million
2006
$2.0 million
2007
$2.0 million
2008
$3.5 million
2009
$5.0 million
2010
$5.0 million
2011
$5.1 million
2012
$5.3 million
2013
$5.3 million
2014
$5.4 million
2015
$5.5 million
2016
$5.5 million
2017
$11.0 million
2018
This exemption level is for individuals, not couples. In 2010, many estates worth more than the level indicated were exempt due to a temporary estate tax repeal.
