Exemptions and rates for estate and gift taxes have varied over the past 20 years

Source: Tax Policy Center and The Tax FoundationEmbed Download image
Notes: Select years showing scheduled legislative changes to tax rates and filing thresholds other than inflation. *The estate tax was temporarily repealed for 2010. The top estate and gift tax rate declined by 1 percentage point each year from 2002–2007. The estate tax and lifetime gift exemptions were combined into a unified exemption credit in 2011 and was indexed to inflation from 2011–2017.