Estate Tax

Do most families actually pay federal estate tax?

No, fewer than 1% of families pay federal estate tax. Only estates valued above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jul 13, 2026View source per person owe federal estate tax at 40%26 USC 2001(c)Verified Jul 13, 2026View source. Married couples can combine their exemptions for a total of $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jul 13, 2026View source. This means the vast majority of American families never encounter federal estate tax, making it primarily a concern for very wealthy households.