Federal Estate Tax Rate Schedule
|
Column
A
Taxable
Amount
Over |
Column
B
Taxable
Amount
Not Over |
Column
C
Tax on
Amount in
Column A |
Column
D
Rate of Tax on
Excess Over Amount
in Column A |
| $0 |
$10,000 |
$0 |
18% |
| $10,000 |
$20,000 |
$1,800 |
20% |
| $20,000 |
$40,000 |
$3,800 |
22% |
| $40,000 |
$60,000 |
$8,200 |
24% |
| $60,000 |
$80,000 |
$13,000 |
26% |
| $80,000 |
$100,000 |
$18,200 |
28% |
| $100,000 |
$150,000 |
$23,800 |
30% |
| $150,000 |
$250,000 |
$38,800 |
32% |
| $250,000 |
$500,000 |
$70,800 |
34% |
| $500,000 |
$750,000 |
$155,800 |
37% |
| $750,000 |
$1,000,000 |
$248,300 |
39% |
| $1,000,000 |
$1,250,000 |
$345,800 |
41% |
| $1,250,000 |
$1,500,000 |
$448,300 |
43% |
| $1,500,000 |
$2,000,000 |
$555,800 |
45% |
| $2,000,000 |
$2,500,000 |
$780,800 |
49% |
| $2,500,000 |
$3,000,000 |
$1,025,800 |
53% |
| $3,000,000 |
---------- |
$1,290,800 |
55% |
|
