Estate tax and inheritance tax calculator

Estimate US federal estate tax or UK inheritance tax on an estate, with exemptions, allowances and charity gifts.

Country

UKUS

Total estate (property, savings, investments)

Debts and funeral costs

Left to a spouse or civil partner

Left to charity

Home left to children or grandchildren

A late spouse left unused allowances

About the estate tax and inheritance tax calculator

Estimate US federal estate tax or UK inheritance tax on an estate, with exemptions, allowances and charity gifts.

Part of SmartCalcy’s tax & salary tools. It runs in your browser with no account, uses your own currency and units (change them at the top of the page), and gives estimates for information only, so check official guidance before you rely on a result.

How to use the estate tax and inheritance tax calculator

What it calculates and when to use it

Estimates US federal estate tax or UK inheritance tax on an estate after debts, spouse and charity gifts, allowances and exemptions.

How to use it, step by step

Choose the UK or the US.
Enter the estate value, debts and funeral costs.
Enter what is left to a spouse or civil partner and to charity.
For the UK, enter the home left to children or grandchildren, and tick the box if unused allowances transfer from a late spouse.

What each input means

Left to a spouse – Exempt from both taxes (a UK domicile condition applies).
Home left to descendants – Qualifies for the UK residence nil-rate band.
Unused allowances – Doubles the UK nil-rate bands.

How to read the results

Tax – The estimated tax due.
Allowances used – Nil-rate band and residence nil-rate band.
Left to heirs – The estate after tax and charity gifts.

The formula

UK: tax = 40% × (estate − debts − spouse − charity − nil-rate band 325,000 − residence nil-rate band up to 175,000). The residence band is reduced by 1 for every 2 the estate is over 2,000,000. Tax is 36% if at least 10% of the net estate goes to charity. US: tax = 40% × (taxable estate − 15,000,000 exclusion).

A worked example

A UK estate of 900,000 with a 400,000 home left to children has a 325,000 nil-rate band and a 175,000 residence band. The taxable estate is 400,000 and the tax is 160,000, leaving 740,000.

Assumptions and limits

Gifts in the last seven years, trusts, business and agricultural relief and foreign assets are excluded.
US federal only. Some states charge their own estate or inheritance taxes.
UK bands are frozen until 2030, and changes to pensions and reliefs are planned.

Common mistakes

Forgetting the home must pass to direct descendants to claim the residence nil-rate band.
Ignoring that the US exclusion and UK bands transfer between spouses in different ways.

Frequently asked questions

Is the charity rate 36% on all of it?

It applies to the taxable part of the estate if the charity share meets the 10% test. The test here is a simplification.

Dated rules: UK tax year 2026 to 2027 (6 April 2026 to 5 April 2027), from GOV.UK. Rates and thresholds change each year, so check GOV.UK before relying on a figure. Dated rules: US federal figures for tax year 2026 (IRS Rev. Proc. 2025-32 and IRS notices). These calculators are estimates for planning, not tax advice.

Inheritance tax

£160,000

40% on £400,000 above your allowances

Details

Estate after debts: £900,000
Left to spouse (exempt): £0
Left to charity (exempt): £0
Nil-rate band: £325,000
Residence nil-rate band: £175,000applies when the home passes to direct descendants
Taxable estate: £400,000
Left to heirs after tax: £740,000

Rates and allowances are frozen until 2030. From April 2026 agricultural and business property relief changes and, from April 2027, unused pensions are planned to count towards the estate. Gifts in the last seven years may also be taxed. This is a simplified estimate, so speak to a solicitor or adviser.