Estate and Gift Tax Rates and Unified Credit Exemption Amount

Calendar year	Estate and GST tax deathtime transfer exemption	Highest estate and gift tax rates
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2010	N/A (taxes repealed)	top individual rate under the bill (gift tax only)
2011	$1 million	55%

Source: Joint Committee on Taxation

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