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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 |
|---|---|---|---|
| 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% |
| 2015-2016 | N/A | 16% | 10% |
| 2017 | N/A | 16% | 12% |
| 2018-2023 | N/A | 16% | 13% |
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