Estate Tax
$7,350,000
Exemption Amount
Top Marginal Rate16%
Tax Year2026
The 2026 basic exclusion is $7,350,000 with an exclusion-credit cliff above 105%; certain lifetime gifts are subject to addback.
Official Source
New York Department of Revenue / Tax Authority
Reference data only — not legal or tax advice. Estate and inheritance tax laws change frequently. Always verify current rules with a licensed estate attorney or CPA before filing. DataTactic is not responsible for filing decisions made based on this information.