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Last Updated: 3/28/2014

Estate tax rates

​The following table is ONLY a guide, showing the top and bottom tax rates by year applicable to Minnesota estate tax. (A similar table used to compute an individual income tax liability is not available.)

To correctly calculate the estate tax, you must complete the federal Form 706 and Minnesota Form M706.

Year​

High Federal

Tax Rate​

High Minnesota

Tax Rate​

Low Minnesota

Tax Rate​

2002​

50%​ 37%​ 11%​

2003​

49%​ 37%​ 11%​

2004​

48%​ 39%​ 10%​

2005​

47%​ 39%​ 12%​

2006​

46%​ 41%​ ​10% ​

2007​

45%​ 41%​ ​10% ​

2008​

45%​ 41%​ 10%​

2009​

45%​ 41%​ 9%​

2010 - 2012

35%​ 41%​ 9%​

​2013

​40% ​41% ​9%
​​2014 ​N/A ​16% ​​9%
​​​2015 - 2018 ​​N/A ​16% ​10%​

Large estate percentages go higher.