Estate Planning Key Numbers 2024 and 2025
Here are some key numbers associated with estate planning, as well as the federal gift tax and estate tax rate schedules for 2024 and 2025.
| 2024 | 2025 | |
|---|---|---|
| Annual gift tax exclusion: | $18,000 | $19,000 |
| Gift tax and estate tax applicable exclusion amount: | $13,610,0001 + DSUEA2 | $13,990,0001 + DSUEA2 |
| Noncitizen spouse annual gift tax exclusion: | $185,000 | $190,000 |
| Generation-skipping transfer (GST) tax exemption: | $13,610,0003 | $13,990,0003 |
| GST tax rate | 40% | 40% |
| Special use valuation limit (qualified real property in decedent’s gross estate): | $1,390,000 | $1,420,000 |
- The basic exclusion amount.
- Deceased spousal unused exclusion amount (for 2011 and later years)
- The GST tax exemption is not portable.
2024 and 2025 Gift Tax and Estate Tax Rate Schedule
| Taxable Gift/Estate | Tentative Tax Equals | Plus | Of Amount Over |
|---|---|---|---|
| 0 – $10,000 | $0 | 18% | $0 |
| $10,000 – $20,000 | $1,800 | 20% | $10,000 |
| $20,000 – $40,000 | $3,800 | 22% | $20,000 |
| $40,000 – $60,000 | $8,200 | 24% | $40,000 |
| $60,000 – $80,000 | $13,000 | 26% | $60,000 |
| $80,000 – $100,000 | $18,200 | 28% | $80,000 |
| $100,000 – $150,000 | $23,800 | 30% | $100,000 |
| $150,000 – $250,000 | $38,800 | 32% | $150,000 |
| $250,000 – $500,000 | $70,800 | 34% | $250,000 |
| $500,000 – $750,000 | $155,800 | 37% | $500,000 |
| $750,000 – $1,000,000 | $248,300 | 39% | $750,000 |
| $1,000,000 + | $345,800 | 40% | $1,000,000 |
| Credit shelter amount: $13,610,000 in 2024, $13,990,000 in 2025 | Unified credit amount: $5,389,800 in 2024, $5,541,800 in 2025 | ||
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| Prepared by Broadridge Investor Communication Solutions, Inc. Copyright 2025 |