2015 Estate, Gift and GST Rates
Tax Exemption Inflation Increases for 2015:
In 2015, there is a $5,430,000 federal estate tax exemption (increased from $5,340,000 in 2014) and a 40% top federal estate tax rate.
In 2015, there is a $5,430,000 GST tax exemption (increased from $5,340,000 in 2014) and a 40% top federal GST tax rate.
In 2015, the lifetime gift tax exemption is $5,430,000 (increased from $5,340,000 in 2014) and a 40% top federal gift tax rate.
In 2015, the annual gift tax exclusion is $14,000 (no increase from 2014).
