1 | Year | Tax Exemption | Tax Rate | Source: https://www.irs.gov/pub/irs-soi/ninetyestate.pdf | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
2 | 1916 | $50,000.00 | 10.00% | |||||||
3 | 1917 | $50,000.00 | 25.00% | |||||||
4 | 1918 | $50,000.00 | 25.00% | |||||||
5 | 1919 | $50,000.00 | 25.00% | |||||||
6 | 1920 | $50,000.00 | 25.00% | |||||||
7 | 1921 | $50,000.00 | 25.00% | |||||||
8 | 1922 | $50,000.00 | 25.00% | |||||||
9 | 1923 | $50,000.00 | 25.00% | |||||||
10 | 1924 | $50,000.00 | 40.00% | |||||||
11 | 1925 | $100,000.00 | 40.00% | |||||||
12 | 1926 | $100,000.00 | 20.00% | |||||||
13 | 1927 | $100,000.00 | 20.00% | |||||||
14 | 1928 | $100,000.00 | 20.00% | |||||||
15 | 1929 | $100,000.00 | 20.00% | |||||||
16 | 1930 | $100,000.00 | 20.00% | |||||||
17 | 1931 | $100,000.00 | 20.00% | |||||||
18 | 1932 | $50,000.00 | 45.00% | |||||||
19 | 1933 | $50,000.00 | 45.00% | |||||||
20 | 1934 | $50,000.00 | 60.00% | |||||||
21 | 1935 | $40,000.00 | 70.00% | |||||||
22 | 1936 | $40,000.00 | 70.00% | |||||||
23 | 1937 | $40,000.00 | 70.00% | |||||||
24 | 1938 | $40,000.00 | 70.00% | |||||||
25 | 1939 | $40,000.00 | 70.00% | |||||||
26 | 1940 | $40,000.00 | 70.00% | |||||||
27 | 1941 | $40,000.00 | 77.00% | |||||||
28 | 1942 | $60,000.00 | 77.00% | |||||||
29 | 1943 | $60,000.00 | 77.00% | |||||||
30 | 1944 | $60,000.00 | 77.00% | |||||||
31 | 1945 | $60,000.00 | 77.00% | |||||||
32 | 1946 | $60,000.00 | 77.00% | |||||||
33 | 1947 | $60,000.00 | 77.00% | |||||||
34 | 1948 | $60,000.00 | 77.00% | |||||||
35 | 1949 | $60,000.00 | 77.00% | |||||||
36 | 1950 | $60,000.00 | 77.00% | |||||||
37 | 1951 | $60,000.00 | 77.00% | |||||||
38 | 1952 | $60,000.00 | 77.00% | |||||||
39 | 1953 | $60,000.00 | 77.00% | |||||||
40 | 1954 | $60,000.00 | 77.00% | |||||||
41 | 1955 | $60,000.00 | 77.00% | |||||||
42 | 1956 | $60,000.00 | 77.00% | |||||||
43 | 1957 | $60,000.00 | 77.00% | |||||||
44 | 1958 | $60,000.00 | 77.00% | |||||||
45 | 1959 | $60,000.00 | 77.00% | |||||||
46 | 1960 | $60,000.00 | 77.00% | |||||||
47 | 1961 | $60,000.00 | 77.00% | |||||||
48 | 1962 | $60,000.00 | 77.00% | |||||||
49 | 1963 | $60,000.00 | 77.00% | |||||||
50 | 1964 | $60,000.00 | 77.00% | |||||||
51 | 1965 | $60,000.00 | 77.00% | |||||||
52 | 1966 | $60,000.00 | 77.00% | |||||||
53 | 1967 | $60,000.00 | 77.00% | |||||||
54 | 1968 | $60,000.00 | 77.00% | |||||||
55 | 1969 | $60,000.00 | 77.00% | |||||||
56 | 1970 | $60,000.00 | 77.00% | |||||||
57 | 1971 | $60,000.00 | 77.00% | |||||||
58 | 1972 | $60,000.00 | 77.00% | |||||||
59 | 1973 | $60,000.00 | 77.00% | |||||||
60 | 1974 | $60,000.00 | 77.00% | |||||||
61 | 1975 | $60,000.00 | 77.00% | |||||||
62 | 1976 | $60,000.00 | 77.00% | |||||||
63 | 1977 | $120,000.00 | 70.00% | |||||||
64 | 1978 | $134,000.00 | 70.00% | |||||||
65 | 1979 | $147,000.00 | 70.00% | |||||||
66 | 1980 | $161,000.00 | 70.00% | |||||||
67 | 1981 | $175,000.00 | 70.00% | |||||||
68 | 1982 | $225,000.00 | 65.00% | |||||||
69 | 1983 | $275,000.00 | 60.00% | |||||||
70 | 1984 | $325,000.00 | 55.00% | |||||||
71 | 1985 | $400,000.00 | 55.00% | |||||||
72 | 1986 | $500,000.00 | 55.00% | |||||||
73 | 1987 | $600,000.00 | 55.00% | |||||||
74 | 1988 | $600,000.00 | 55.00% | |||||||
75 | 1989 | $600,000.00 | 55.00% | |||||||
76 | 1990 | $600,000.00 | 55.00% | |||||||
77 | 1991 | $600,000.00 | 55.00% | |||||||
78 | 1992 | $600,000.00 | 55.00% | |||||||
79 | 1993 | $600,000.00 | 55.00% | |||||||
80 | 1994 | $600,000.00 | 55.00% | |||||||
81 | 1995 | $600,000.00 | 55.00% | |||||||
82 | 1996 | $600,000.00 | 55.00% | |||||||
83 | 1997 | $600,000.00 | 55.00% | |||||||
84 | 1998 | $625,000.00 | 55.00% | |||||||
85 | 1999 | $650,000.00 | 55.00% | |||||||
86 | 2000 | $675,000.00 | 55.00% | |||||||
87 | 2001 | $675,000.00 | 55.00% | |||||||
88 | 2002 | $1,000,000.00 | 50.00% | |||||||
89 | 2003 | $1,000,000.00 | 49.00% | |||||||
90 | 2004 | $1,500,000.00 | 48.00% | |||||||
91 | 2005 | $1,500,000.00 | 47.00% | |||||||
92 | 2006 | $2,000,000.00 | 46.00% | |||||||
93 | 2007 | $2,000,000.00 | 45.00% | |||||||
94 | 2008 | $2,000,000.00 | 45.00% | |||||||
95 | 2009 | $3,500,000.00 | 45.00% | |||||||
96 | 2010 | $0.00 | 0.00% | |||||||
97 | 2011 | $5,000,000.00 | 35.00% | |||||||
98 | 2012 | $5,120,000.00 | 35.00% | |||||||
99 | 2013 | $5,250,000.00 | 40.00% | |||||||
100 | 2014 | $5,340,000.00 | 40.00% | |||||||
101 | 2015 | $5,430,000.00 | 40.00% | |||||||
102 | 2016 | $5,450,000.00 | 40.00% |