<P> If an asset is left to a spouse or a federally recognized charity , the tax usually does not apply . In addition , a maximum amount , varying year by year , can be given by an individual , before and / or upon their death , without incurring federal gift or estate taxes : $5,340,000 for estates of persons dying in 2014 and 2015 , $5,450,000 ( effectively $10.90 million per married couple , assuming the deceased spouse did not leave assets to the surviving spouse ) for estates of persons dying in 2016 . Because of these exemptions , it is estimated that only the largest 0.2 % of estates in the U.S. will pay the tax . For 2017 , the exemption increases to $5.5 million . In 2018 , the exemption will double to $11.18 million per taxpayer due to the Tax Cuts and Jobs Act of 2017 . </P>
<P> If an asset is left to a spouse or a federally recognized charity , the tax usually does not apply . In addition , a maximum amount , varying year by year , can be given by an individual , before and / or upon their death , without incurring federal gift or estate taxes : $5,340,000 for estates of persons dying in 2014 and 2015 , $5,450,000 ( effectively $10.90 million per married couple , assuming the deceased spouse did not leave assets to the surviving spouse ) for estates of persons dying in 2016 . Because of these exemptions , it is estimated that only the largest 0.2 % of estates in the U.S. will pay the tax . For 2017 , the exemption increases to $5.5 million . In 2018 , the exemption will double to $11.18 million per taxpayer due to the Tax Cuts and Jobs Act of 2017 . </P>
what are the estate tax rates for 2018
what are the estate tax rates for 2018
$11.18 million per taxpayer
$11.18 million per taxpayer