UK Inheritance Tax Calculator 2026/27

Estimate UK Inheritance Tax for 2026/27: the £325,000 and £175,000 thresholds, transfers from a late spouse, the £2m taper, charity at 36% and gifts.

Value of the estate (property, savings, investments)

Debts and funeral costs

Home left to children or grandchildren (value)

Left to a spouse or civil partner

Left to charity

Gifts in the last 7 years (above the exemptions)

Unused threshold of a late spouse (%)

Unused residence allowance of a late spouse (%)

Inheritance Tax

—Nil-rate band

—Residence nil-rate band

—Taxable

—Rate

—Effective rate

—Left to the heirs after tax

—Unused threshold for the spouse

2026/27 thresholds: £325,000 and £175,000. Gifts made 3 to 7 years before death may get taper relief; Business and Agricultural Relief are not included, and unused pension pots count towards the estate from April 2027.

What it does

Inheritance Tax is 40% of the estate above the tax-free thresholds: £325,000 for everyone and up to £175,000 more when a home goes to children or grandchildren. What goes to a spouse or to charity is exempt, and a spouse's unused thresholds pass to the survivor, so a couple can leave up to £1 million tax-free.

How to use it

Type the value of the estate, the debts and the value of the home left to direct descendants.
Type what goes to a spouse or charity, recent gifts and any unused thresholds of a late spouse.
See the tax, the thresholds used and what is left to the heirs.

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

How much Inheritance Tax will my estate pay?
40% above the thresholds. An estate of £500,000 with the £325,000 threshold pays 40% of £175,000: £70,000. If a £300,000 home goes to the children, the extra £175,000 brings it to £0.

How much can a married couple leave tax-free?
Up to £1 million: two £325,000 thresholds and two £175,000 residence allowances when the home goes to direct descendants. Above £2 million the residence allowance falls by £1 for every £2: an estate of £2.4 million keeps £150,000 of it and pays £640,000.

How does leaving money to charity reduce Inheritance Tax?
Gifts to charity are exempt, and if they are at least 10% of the net estate the rest is taxed at 36%. An estate of £1 million leaving £70,000 to charity pays £217,800 instead of £270,000.

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