Unified Tax Rate Schedule (For Gifts and Estates)

Amount Range Tax / Tax Rate

<=$10,000 18% of the amount

$10,000-$20,000 $1,800 + 20% of the excess of amounts over $10,000

$20,000-$40,000 $3,800 + 22% of the excess of amounts over $20,000

$40,000-$60,000 $8,200 + 24% of the excess of amounts over $40,000

$60,000-$80,000 $13,000 + 26% of the excess of amounts over $60,000

$80,000-$100,000 $18,200 + 28% of the excess of amounts over $80,000

$100,000-$150,000 $23,800 + 30% of the excess of amounts over $100,000

$150,000-$250,000 $38,800 + 32% of the excess of amounts over $150,000

$250,000-$500,000 $70,800 + 34% of the excess of amounts over $250,000

$500,000-$750,000 $155,800 + 37% of the excess of amounts over $500,000

$750,000-$1,000,000 $248,300 + 39% of the excess of amounts over $750,000

$1,000,000-$1,250,000 $345,800 + 41% of the excess of amounts over $1,000,000

$1,250,000-$1,500,000 $448,300 + 43% of the excess of amounts over $1,250,000

$1,500,000-$2,000,000 $555,800 + 45% of the excess of amounts over $1,500,000

$2,000,000-$2,500,000 $780,800 + 49% of the excess of amounts over $2,000,000

$2,500,000-$3,000,000 $1,025,800 + 53% of the excess of amounts over $2,500,000

>$3,000,000 $1,290,800 + 55% of the excess of amounts over $3,000,000