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Estate Tax Rates

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The following table is only a guide, showing the top and bottom tax rates by year applicable to Minnesota estate tax. To correctly calculate the estate tax, you must complete the federal Form 706 and Minnesota Form M706.

Note: A similar table used to compute an individual income tax liability is not available.

Year	High Federal Tax Rate	High Minnesota Tax Rate	Low Minnesota Tax Rate
2018-2023	N/A	16%	13%
2017	N/A	16%	12%
2015-2016	N/A	16%	10%
2014	N/A	16%	9%
2013	40%	41%	9%
2010-2012	35%	41%	9%
2009	45%	41%	9%
2008	45%	41%	10%
2007	45%	41%	10%

Contact Info

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Last Updated

March 30, 2023