Federal Estate Tax Exemption (2026)
$15M
Federal estate tax exemption per individual (2026)
Summary
The 2026 federal estate tax exemption is $15 million per individual ($30M for married couples using portability), up from $13.99M in 2025. The 2025 One Big Beautiful Bill Act made the higher exemption permanent and indexed it to inflation, replacing the TCJA sunset that would have cut it roughly in half. Estates above the exemption are taxed at 18-40% (top rate).
Breakdown
Source
IRS Rev. Proc. 2025-32· As of 2026-09
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