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Leonard Golub, CFA, MBA
Fiduciary Advisor
3355 West Alabama Street
Suite 275
Houston, TX 77098
713-874-1444
info@newcapitalmgmt.com
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December 30, 2024

2025 Key Numbers
 

Estate Planning

Key indexed figures20242025
Annual gift exclusion:$18,000 $19,000
Gift and estate tax applicable exclusion amount:$13,610,000 + DSUEA1$13,990,000 + DSUEA1
Noncitizen spouse annual gift exclusion:$185,000 $190,000
Generation-skipping transfer (GST) tax exemption:$13,610,0002$13,990,0002
Special use valuation limit (qualified real property in decedent's gross estate):$1,390,000 $1,420,000

1 Basic exclusion amount plus deceased spousal unused exclusion amount (exclusion is portable for 2011 and later years)

2 The GST tax exemption is not portable

2024 and 2025 gift and estate tax rate schedule

Taxable EstateTentative Tax Equals PlusOf Amount Over
0 - $10,000$018%$0
$10,000 - $20,000$1,80020%$10,000
$20,000 - $40,000$3,80022%$20,000
$40,000 - $60,000$8,20024%$40,000
$60,000 - $80,000$13,00026%$60,000
$80,000 - $100,000$18,20028%$80,000
$100,000 - $150,000$23,80030%$100,000
$150,000 - $250,000$38,80032%$150,000
$250,000 - $500,000$70,80034%$250,000
$500,000 - $750,000$155,80037%$500,000
$750,000 - $1,000,000$248,30039%$750,000
$1,000,000 +$345,80040%$1,000,000
Credit shelter amount $13,610,000 in 2024 and $13,990,000 in 2025Unified credit amount $5,389,800 in 2024 and $5,541,800 in 2025
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