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Tax Services, Information, and News
| Year | Highest Estate, GST, & Gift Tax Rate |
Cumulative Estate & GST Transfer Exemption Amount |
| 2001 | 55% + surtax | $675,000 |
| 2002 | 50% | 1,000,000 |
| 2003 | 49% | 1,000,000 |
| 2004 | 48% | 1,500,000 |
| 2005 | 47% | 1,500,000 |
| 2006 | 46% | 2,000,000 |
| 2007 – 2008 | 45% | 2,000,000 |
| 2009 | 45% | 3,500,000 |
| 2010 | Top individual income tax rate (gift tax only) |
Taxes Repealed |
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