T21-0234 – Current Law Distribution of Gross Estate and Net Estate Tax by Size of Gross Estate, 2026
Current law baseline distribution of gross estate size and net estate tax by size of gross estate in 2026. Baseline is the law in place for 2026 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/t21-0234.gif)