Currently, the United States has an "estate tax" -- a federal tax on the estate of a person who dies. As of 2024, this is administered in combination with a "gift tax" system. There is currently no direct federal tax on the person who inherits an estate ("inheritance tax").

It is possible to find statements indicating that only a few thousand estates each year pay any amount of estate tax. One reason for this is there is currently a large "exemption" of an estate from the estate tax. In 2024, the first $13.61 million of an estate is not taxed at all. Any excess portion of an estate valued at over $13.61 million would be taxed at a rate of 40%.

What will be the top tax rate for estates taxed in 2054?

This figure should include whatever combination of estate/gift/inheritance taxes exist in 2054, that would be equivalent to the current application in 2024. (So if the 2054 rules change from an estate tax to an inheritance tax, this resolves based on the exemption to that inheritance tax. Or if there is a combined estate/inheritance tax, or some other similar system.)

• If there is no estate/gift/inheritance tax at all, resolves to "There is no estate/gift/inheritance tax in 2054"

• If there are multiple rates depending on the size of the estate, this resolves to the largest one. So if a ten trillion dollar estate gets taxed at 100% for value over one trillion dollars, this resolves to 100%.

Since rates can sometimes change through the year even when originally announced at the start of the year, this should resolve at the end of 2054 to confirm the final answer is correct.

Related question:

What will the estate tax exemption amount be in 2054 in the USA?‌