Estate Tax Calculator
Estimate 2026 federal estate tax after eligible deductions and exclusion.
Estimate federal estate tax with the 2026 basic exclusion and entered eligible deductions.
Result
Uses the 2026 $15 million basic exclusion. Portability, marital deduction, insurance inclusion, gifts and prior gift tax are entered explicitly. State estate-tax liability is not computed.
How to use this calculator
Estimate federal estate tax with the 2026 basic exclusion and entered eligible deductions. Enter amounts in the units shown, select the applicable options, and click Calculate. Use Reset to restore the starting values.
Calculation formula
Unified estate/gift tax on adjusted taxable transfers minus applicable exclusion credit and prior gift tax.
Assumptions and accuracy
Review timing, rates, fees and result notes when comparing scenarios. Future returns and rates are assumptions rather than guaranteed outcomes. Monetary display follows the currency’s precision; intermediate calculations retain additional digits.
Choose what to calculate
Federal estate tax calculator with lifetime gifts
Estimate federal estate tax after entered gifts, deductions and available exclusion. State estate taxes and automatic qualification decisions are excluded.
Open this calculationUnderstanding this calculation
Estimate a federal estate calculation from included assets, allowable deductions, prior taxable gifts and the entered portability assumption. Gross estate and taxable estate are different stages of the calculation.
Worked examples
Calculate an estate before applying the exclusion
Illustrative inputs are specified in the steps below; the example link loads the complete settings. Unmentioned settings use the linked defaults.
- With all other assets and deductions zero, 1,000,000 gross assets − 100,000 debts − 10,000 administration expenses = 890,000 taxable estate before exclusion/credit calculations.
Taxable estate: 890,000 USD.
Try these inputsCommon questions
Is every estate asset automatically taxable at the top rate?
No. Deductions, the applicable exclusion/credit and prior transfers affect federal liability. Gross asset value alone is not the final tax base.
Why include prior taxable gifts in an estate estimate?
Federal estate and gift calculations are linked. Prior transfers can affect the available exclusion and unified calculation.
Scope and assumptions
This uses the project's documented federal rule version. State estate/inheritance taxes, asset valuation and eligibility for deductions or portability require separate review.
Sources
- Calculation methodology, rule versions and testing limitations
- Reference calculator for feature comparison (not a model-parity certification)
Calculation notes checked . Examples are mathematical checks under the stated assumptions.
Calculation methods and formulas
Federal Estate Tax
Estimate federal estate tax with the 2026 basic exclusion and entered eligible deductions.
Unified estate/gift tax on adjusted taxable transfers minus applicable exclusion credit and prior gift tax.
See our calculation methodology and review status for data versions, rounding and validation limitations.