Estate and Gift Tax Rate Schedule
Total gifts and estate subject to tax Marginal tax rate
$0-$10,000
$10,000-$20,000
$20,000-$40,000
$40,000-$60,000
$60,000-$80,000
$80,000-$100,000
$100,000-$150,000
$150,000-$250,000
$250,000-$500,000
$500,000-$750,000
$750,000-$1,000,000
$1,000,000-$1,250,000
$1,250,000-$1,500,000
$1,500,000-$2,000,000
$2,000,000-$2,500,000
$2,500,000-$3,000,000
$3,000,000 and over
18%*
20%*
22%*
24%*
26%*
28%*
30%*
32%*
34%*
37%  
39%  
41%  
43%  
45%  
49%  
53%  
55%  

*Because the unified credit allowed $600,000 of gifts or estate to be tax-free in 1997, no one faced any of these tax rates.