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  1. Home
  2. ›Definitions
  3. ›CBO revenue lines
  4. ›Estate and gift taxes

CBO revenue line

Estate and gift taxes

Taxes on large transfers of wealth by gift or at death.

What this means

Federal taxes on certain large estates and lifetime gifts above exemption amounts. A small share of total revenue in most years.

CBO variable: rev_estate_gift

In the data

CBO amount · FFY 2025

$29.5B

Billions of dollars unless noted

Related view

Breakdown

This line beside other revenue sources

See the Congress breakdown for the full sortable list and chart.

Related

  • Estate and gift taxes

    Taxes on large estates and gifts.

All definitions · Methodology