Inheritance Tax Calculator

Estimate state inheritance tax based on relationship to decedent and exemption amount.

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

Inheritance Amount

Relationship (1=Spouse, 2=Child, 3=Sibling, 4=Other)

State Exemption

Tab to move between fields

Results

Inheritance Tax

$21,375.00

≈ 11 gaming PCs

Net Inheritance

$478,625.00

≈ 11 Teslas

Taxable Amount$475,000.00

Effective Rate4.3%

Applicable Rate4.5%

How to Use This Calculator

Enter Inheritance Amount received.
Select Relationship to Decedent: Spouse, Child, Sibling, or Other — rates vary by relationship.
Set State Exemption for your state's inheritance tax rules.
Review Inheritance Tax and Net Inheritance after tax.
Only 6 states have inheritance tax: Iowa, Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania.
Spouses are typically exempt; children's rates vary. Maryland has both estate and inheritance tax.

How the result changes with Inheritance Amount

Inheritance Amount	Inheritance Tax	Net Inheritance
$5,000,000.00	$223,875.00	$4,776,125.00
$17,500,000.00	$786,375.00	$16,713,625.00
$32,500,000.00	$1,461,375.00	$31,038,625.00
$45,000,000.00	$2,023,875.00	$42,976,125.00

What each input means

Inheritance Amount: Total value of inheritance received.
Relationship (1=Spouse, 2=Child, 3=Sibling, 4=Other): Your relationship to the decedent: 1=Spouse, 2=Child/Descendant, 3=Sibling, 4=Other.
State Exemption: State-specific inheritance tax exemption amount.

How this is calculated

Worked example, using the default values

Identify Input Parameters
Inheritance Amount = 500000, Relationship (1=Spouse, 2=Child, 3=Sibling, 4=Other) = 2, State Exemption = 25000 = 3 input(s) provided
Calculate Inheritance Tax
Inheritance Tax
21375 = $21,375
Calculate Net Inheritance
Net Inheritance
478625 = $478,625
Calculate Taxable Amount
Taxable Amount
475000 = $475,000
Calculate Effective Rate
Effective Rate
4.3 = 4.3

Engine last updated July 28, 2026.

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