Estate Tax Calculator (US)
Calculate US federal estate tax on your taxable estate value. Enter estate value, exemption amount, and tax rate to get instant tax liability, taxable amount, and breakdown charts.
About This Calculator
The US Estate Tax Calculator estimates the federal estate tax liability on a taxable estate. Enter your gross estate value, the applicable exemption amount (defaulting to the 2025 exclusion of $13,990,000), and the estate tax rate. The calculator subtracts the exemption from the estate value to compute the taxable amount, then applies the tax rate to estimate your tax liability.
The US federal estate tax is computed on the taxable estate, which is the gross estate less allowable deductions (debts, administration expenses, marital deduction, charitable bequests) and the applicable exclusion amount. For 2025, the basic exclusion amount is $13,990,000 per individual. The tax uses the unified rate schedule from IRS Form 706, with rates ranging from 18% to a top marginal rate of 40%. Only the portion of the estate exceeding the exemption is subject to tax.
Estates valued below the filing threshold typically do not owe federal estate tax. Married couples can utilize portability to transfer any unused exemption to the surviving spouse, effectively shielding up to $27,980,000. The executor may also elect portability of the deceased spousal unused exclusion (DSUE) amount. Note that some states impose separate estate or inheritance taxes with different exemption thresholds. This calculator is designed for US federal estate tax estimation only.
Frequently Asked Questions
How does the US Estate Tax Calculator work?
Enter your gross estate value, the applicable exemption amount (defaults to the 2025 exclusion of $13,990,000), and the estate tax rate. The calculator subtracts the exemption from the estate value to determine the taxable amount, then multiplies by the tax rate to estimate your estate tax liability. Results show the tax due, taxable amount, estate value, and effective tax rate with charts.
What is the US federal estate tax exemption for 2025?
For decedents dying in 2025, the basic exclusion amount is $13,990,000 per individual. Estates valued below this threshold typically do not owe federal estate tax. The Tax Cuts and Jobs Act of 2017 doubled the exemption, and it is scheduled to revert to approximately $7 million (inflation-adjusted) after 2025.
What are the current US estate tax rates?
The US federal estate tax uses a progressive rate schedule from 18% to 40%. The top marginal rate of 40% applies to taxable estates exceeding $1,000,000. The tax is computed on the taxable estate (gross estate minus deductions minus the applicable exclusion amount) using the unified rate schedule in IRS Form 706 instructions.
Who needs to file an estate tax return (Form 706)?
The executor must file Form 706 if the decedent's gross estate, plus adjusted taxable gifts and specific gift tax exemption, exceeds $13,990,000 for 2025. Filing is also required if the executor elects portability of the deceased spousal unused exclusion (DSUE) amount to the surviving spouse, regardless of the estate size.
Is the estate tax calculator free to use?
Yes, this estate tax calculator is completely free to use with no registration required. You can share your calculation results via the URL, which saves your inputs automatically.
What deductions can reduce the taxable estate?
Common deductions include mortgages and other debts, funeral and administration expenses, property passing to a surviving spouse (marital deduction), and charitable bequests. The taxable estate is the gross estate minus allowable deductions and the applicable exclusion amount.
How does the estate tax differ from inheritance tax?
The US federal estate tax is levied on the estate itself before distribution to beneficiaries, based on the total value of the decedent's assets. Inheritance tax, by contrast, is imposed on individual beneficiaries receiving assets and varies by state. Some states have their own estate or inheritance taxes with different exemption thresholds.
Why is the estate tax exemption amount important?
The estate tax exemption (also called the applicable exclusion amount) is the portion of your estate that is not subject to federal estate tax. For 2025, the exemption is $13,990,000 per individual. Only the estate value exceeding this exemption is taxed. Married couples can use portability to combine their exemptions, effectively shielding up to $27,980,000 from federal estate tax. The exemption is scheduled to decrease after 2025 under current law.