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.
How the result changes with Gross Estate
| Gross Estate | Estate Tax | Net to Heirs |
|---|---|---|
| $10,000,000.00 | $0.00 | $9,500,000.00 |
| $35,000,000.00 | $7,745,800.00 | $26,754,200.00 |
| $65,000,000.00 | $19,745,800.00 | $44,754,200.00 |
| $90,000,000.00 | $29,745,800.00 | $59,754,200.00 |
What each input means
- Gross Estate
- Total value of all assets at death.
- Deductions
- Estate deductions (debts, expenses, charitable).
- Exemption Amount
- Federal estate tax exemption (2026: $15,000,000), set by OBBBA. Adjusted annually for inflation.
- Prior Taxable Gifts
- Lifetime taxable gifts that reduce exemption.
How this is calculated
Worked example, using the default values
- Identify Input Parameters4 parametersGross Estate = 15000000, Deductions = 500000, Exemption Amount = 15000000, Prior Taxable Gifts = 0 = 4 input(s) provided
- Calculate Estate TaxEstate Tax0 = $0
- Calculate Taxable EstateTaxable Estate0 = $0
- Calculate Effective RateEffective Rate0 = 0
Figures and sources
- 2026 federal estate tax exemption (2026) — IRS Rev. Proc. 2025-32 (OBBBA basic exclusion)
Engine last updated .
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