Estate tax in the United States
Exemptions and tax rates
As noted above, a certain amount of each estate is exempted from taxation by the law. Below is a table of the amount of exemption by year an estate would expect.

Estate tax in the United States

Section Title: Exemptions and tax rates
Table Section Text: As noted above, a certain amount of each estate is exempted from taxation by the law. Below is a table of the amount of exemption by year an estate would expect.

Year	Exclusion Amount	Max/Top tax rate

2001	$675,000	55%

2002	$1 million	50%

2003	$1 million	49%

2004	$1.5 million	48%

2005	$1.5 million	47%

2006	$2 million	46%

2007	$2 million	45%

2008	$2 million	45%

2009	$3.5 million	45%

2010	Repealed

2011	$5 million	35%

2012	$5.12 million	35%

2013	$5.25 million	40%

2014	$5.34 million	40%

2015	$5.43 million	40%

2016	$5.45 million	40%

2017	$5.49 million	40%

2018	$11.18 million	40%

Sentence(s)

Estate tax in the United States begins at $675,000.

final_sentence: Estate tax in the United States begins at $675,000.