Estate Tax Calculator
Calculate federal estate tax using 2024 graduated brackets (18%-40%) from gross estate, deductions, and credits.
Legal Disclaimer
This calculator provides general estimates only and does not constitute legal advice. Laws, regulations, and court procedures vary significantly by jurisdiction. Consult a licensed attorney in your area for advice specific to your situation.
Inputs
Results
Estate Tax
$0.00
Net to Heirs
$14,500,000.00
≈ 35 average U.S. homes
Figures current as of 2026. Source: IRS Rev. Proc. 2025-32 (OBBBA basic exclusion)
How to Use This Calculator
- Enter Gross Estate — all assets at fair market value at date of death.
- Set Deductions (debts, expenses, charitable bequests) and the applicable Exemption Amount.
- Enter Prior Taxable Gifts that reduce the available exemption.
- Review Estate Tax owed and Net to Heirs after tax.
- The federal exemption is $15,000,000 (2026), set by OBBBA and indexed annually for inflation.
- Portability allows a surviving spouse to use the deceased spouse's unused exemption — file Form 706 to elect portability.
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