2017 Estates (Death Tax) and Gift Tax Rates

Marginal Tax Rate

Taxable Income

18%

$0 - $10,000

20%

$10,000 - $20,000

22%

$20,000 - $40,000

24%

$40,000 - $60,000

26%

$60,000 - $80,000

28%

$80,000 - $100,000

30%

$100,000 - $150,000

32%

$150,000 - $250,000

34%

$250,000 - $500,000

37%

$500,000 - $750,000

39%

$750,000 - $1,000,000

40%

$1,000,000+