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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →The federal estate tax basic exclusion amount was $600,000 in 1997. It rose to $1 million for 2002–2010, reached $11.18 million in 2018, and was $13.99 million in 2025. For 2026, it is $15 million under Public Law 119-21. The IRS calls this amount the basic exclusion amount; “estate tax exemption” is common shorthand.
Federal estate tax exclusion by year of death
The figures below are the IRS-published basic exclusion amounts, or credit-equivalent exclusion amounts in the IRS Form 706 table, for the year shown. They are nominal dollar amounts; the timeline does not adjust earlier figures for inflation.
| Year or period | Basic exclusion amount |
|---|---|
| 1997 | $600,000 |
| 1998 | $625,000 |
| 1999 | $650,000 |
| 2000–2001 | $675,000 |
| 2002–2010 | $1,000,000 |
| 2011 | $5,000,000 |
| 2012 | $5,120,000 |
| 2013 | $5,250,000 |
| 2014 | $5,340,000 |
| 2015 | $5,430,000 |
| 2016 | $5,450,000 |
| 2017 | $5,490,000 |
| 2018 | $11,180,000 |
| 2019 | $11,400,000 |
| 2020 | $11,580,000 |
| 2021 | $11,700,000 |
| 2022 | $12,060,000 |
| 2023 | $12,920,000 |
| 2024 | $13,610,000 |
| 2025 | $13,990,000 |
| 2026 | $15,000,000 |
Sources: IRS Instructions for Form 706 (07/2026) and What’s new — Estate and gift tax.
What the timeline shows
From $600,000 to $1 million
The exclusion was $600,000 in 1997, then increased to $625,000 in 1998 and $650,000 in 1999. It was $675,000 in 2000 and 2001, followed by a $1 million amount for 2002 through 2010.
The increase beginning in 2011
The amount was $5 million in 2011, then rose in the listed annual figures to $5.49 million in 2017. That is a substantial increase from the $1 million amount shown for 2002–2010.
The sharp change in 2018 and increases through 2025
The exclusion moved from $5.49 million in 2017 to $11.18 million in 2018, then continued upward each year in the timeline, reaching $13.99 million in 2025. The IRS figures establish these amounts; they do not, by themselves, supply a complete legislative explanation for every change from 1997 through 2025.
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The 2026 amount
The IRS states that Public Law 119-21 amended Internal Revenue Code section 2010(c)(3), setting the basic exclusion amount at $15 million for 2026. The IRS’s October 9, 2025 announcement contrasts that with $13.99 million for 2025: IRS releases tax inflation adjustments for tax year 2026.
What “estate tax exemption” means for a filing decision
The basic exclusion amount is not simply a test of the gross estate by itself. In general, a federal estate tax return is required when the gross estate, increased by adjusted taxable gifts and the specific gift tax exemption, exceeds the filing threshold for the year of death. The IRS also identifies circumstances in which an estate may file even if a return would not otherwise be required, including to elect portability. See the IRS Estate tax guidance.
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Portability and a surviving spouse
Beginning in 2011, an executor may elect to transfer a decedent’s unused exclusion to a surviving spouse as the deceased spousal unused exclusion (DSUE). The election generally requires filing a timely Form 706 and is subject to IRS rules. As a result, a surviving spouse’s available exclusion may include DSUE as well as their own basic exclusion amount. The IRS describes this election in its estate tax guidance and Instructions for Form 709 (2025).
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to use the historical amounts
- Use the year of death to identify the amount relevant to the estate, rather than treating the latest figure as a timeless threshold.
- For an actual filing question, account for adjusted taxable gifts and the specific gift tax exemption; gross estate value alone does not determine the filing requirement.
- If a surviving spouse may benefit from a deceased spouse’s unused exclusion, check whether the executor made the portability election and whether the applicable filing requirements were met.
The amounts in this table describe the federal basic exclusion. They are not a complete calculation of estate tax due or a substitute for checking the rules and forms applicable to a particular estate.
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