Call Now for a Free Consultation


New York State Estate Tax Rates and the Basic Exclusion Amount


The estate tax is computed based on the New York taxable estate of a resident or nonresident using the following tax table:

The Basic Exclusion Amount (BEA)


The basic exclusion amount is used to determine the estate’s filing threshold and also to determine the amount of the applicable credit (if any). The Basic Exclusion Amount in 2019 is $5,740,000.

WARNING: The applicable credit is phased out as the New York taxable estate approaches 105% of the basic exclusion amount. See: The Cliff


1180 6th Avenue

8th Floor

New York, New York 10036

Wills, Trusts & Estates 

Call For Consultation: 212-843-4059

30 years of


We also see clients in Westchester (White Plains)  

and Long Island (Garden City). 

Adler & Adler celebrating 30 years of succesful law practice
Top attorney Robert Adler gets highest rating from Avvo.

Serving New York State: New York City including Manhattan (New York County); Brooklyn (Kings County); Bronx; Queens; Staten Island (Richmond County); Long Island (Nassau County and Suffolk County); Westchester County and Rockland County.

​​​​ © 2019 Adler & Adler, PLLC - Attorney Advertising.  The content on this site does not constitute legal advice. There is no attorney-client relationship created through the presentation of this website or your sending us any information about your activities or needs. The commencement of an attorney-client relationship requires  our mutual written agreement on terms of engagement.