总遗产税代表国 Lower limit Upper limit Initial taxation Further taxation 家:美国 0 10000 0 18% of the amount 10000 20000 1800 205 of the excess 20000 40000 3800 22% of the excess 40000 60000 8200 24% of the excess 60000 80000 13000 26% of the excess 80000 100000 18200 28% of the excess 100000 150000 23800 30% of the excess 150000 250000 38800 32% of the excess 250000 500000 70800 34% of the excess 500000 750000 155800 37%of the excess 750000 1000000 248300 39% of the excess 1000000 And over 345800 40% of the excessLower limit Upper limit Initial taxation Further taxation 0 10000 0 18% of the amount 10000 20000 1800 205 of the excess 20000 40000 3800 22% of the excess 40000 60000 8200 24% of the excess 60000 80000 13000 26% of the excess 80000 100000 18200 28% of the excess 100000 150000 23800 30% of the excess 150000 250000 38800 32% of the excess 250000 500000 70800 34% of the excess 500000 750000 155800 37% of the excess 750000 1000000 248300 39% of the excess 1000000 And over 345800 40% of the excess 总遗产税代表国 家：美国