2003 Information – Estate and Gift Tax Changes

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Taxes Repealed

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