Federal Estate & Gift Tax Rates
2010

If the amount with respect to which the tentative tax to be computed is:

The tentative tax is:

Not over $10,000

18% of that amount

Over $10,000 but not over $20,000

$1,800 + 20% of excess over $10,000

Over $20,000 but not over $40,000

$3,800 + 22% of excess over $20,000

Over $40,000 but not over $60,000

$8,200 + 24% of excess over $40,000

Over $60,000 but not over $80,000

$13,000 + 26% of excess over $60,000

Over $80,000 but not over $100,000

$18,200 + 28% of excess over $80,000

Over $100,000 but not over $150,000

$23,800 + 30% of excess over $100,000

Over $150,000 but not over $250,000

$38,800 + 32% of excess over $150,000

Over 250,000 but not over $500,000

$70,800 + 34% of excess over $250,000

Over $500,000

$155,800 + 35% of excess over $500,000