T21-0233 – Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2025
Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2025. Baseline is the law in place for 2025 as of September 23, 2021. For more information on TPC’s baseline definitions, see: http://www.taxpolicycenter.org/taxtopics/Baseline-Definitions.cfm
![](https://www.taxpolicycenter.org/sites/default/files/model-estimates/images/t21-0233.gif)