Estate Tax Calculator 2026: Federal Estate Tax
Estimate the 2026 federal estate tax: the 15 million exemption, deductions for a spouse and charity, lifetime gifts, portability and the 40% tax above it.
Federal tax only, for deaths in 2026. Some states have their own estate or inheritance tax with much lower exemptions. Portability needs Form 706 filed at the first death.
What it does
The federal estate tax is paid by the estate before heirs receive it. Everything left to a US-citizen spouse or to charity is deducted, taxable gifts made during life are added back, and the rest is covered by the exemption: 15,000,000 per person in 2026, plus any unused exemption carried over from a deceased spouse. Only the amount above it is taxed, at 40%.
How to use it
- Type the value of everything owned and the debts and costs to pay.
- Type what goes to a spouse or charity and the taxable gifts made during life.
- Add any unused exemption from a deceased spouse and see the tax and what is left.
The arithmetic runs in your browser. Nothing you type is sent anywhere and nothing is stored, so you can use these with real numbers.
Frequently asked questions
What is the estate tax exemption for 2026?
15,000,000 per person, or 30,000,000 for a married couple using portability, set by the 2025 law and adjusted for inflation from 2027. Anything left to a US-citizen spouse or to charity is not taxed.
How much estate tax is due on 20 million?
An estate of 20,000,000 with 500,000 of debts: 19,500,000 is taxable, 4,500,000 is above the exemption and the tax is 1,800,000 (40%).
Do gifts made during life count?
Yes, taxable gifts are added back. An estate of 10,000,000 after 6,000,000 of taxable gifts is taxed as 16,000,000: 400,000 of tax.
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