Na'urar lissafin harajin gado (estate tax da inheritance tax)
Kimanta harajin estate na tarayyar Amurka ko harajin gado na UK a kan dukiya, tare da keɓe-keɓe, alawus da kyautar sadaka.
Game da Na'urar lissafin harajin gado (estate tax da inheritance tax)
Kimanta harajin estate na tarayyar Amurka ko harajin gado na UK a kan dukiya, tare da keɓe-keɓe, alawus da kyautar sadaka.
Ɓangare ne na sashen “Haraji & albashi” na SmartCalcy. Yana aiki a burauzar ku ba tare da asusu ba, yana amfani da kuɗinku da ma'aunanku (canza su a saman shafin), kuma yana ba da ƙiyasi don bayani kawai, don haka duba jagorar hukuma kafin ku dogara da sakamako.
Yadda ake amfani da Na'urar lissafin harajin gado (estate tax da inheritance tax)
Abin da yake lissafawa da lokacin amfani da shi
Yana ƙiyasta harajin gado na tarayya na Amurka (estate tax) ko harajin gado na Birtaniya (inheritance tax) a kan dukiyar gado bayan basussuka, kyaututtuka ga mata/miji da sadaka, alawus da keɓancewa.
Yadda ake amfani da shi, mataki-mataki
- Zaɓi Birtaniya ko Amurka.
- Shigar da ƙimar dukiyar gado, basussuka da kuɗin jana'iza.
- Shigar da abin da aka bar wa mata/miji ko abokin zama na doka (civil partner) da sadaka.
- Ga Birtaniya, shigar da gidan da aka bar wa yara ko jikoki, kuma yi alama a akwatin idan alawus da ba a yi amfani da su ba suna canjawa daga mata/miji da ya rasu.
Ma'anar kowace shigarwa
- Left zuwa a spouse – Exempt from both taxes (a UK domicile condition applies).
- Gida left zuwa descendants – Qualifies akan the UK residence nil-rate band.
- Unused allowances – Doubles the UK nil-rate bands.
Yadda ake karanta sakamako
- Haraji – The estimated haraji Ƙarshe.
- Allowances used – Nil-rate band da residence nil-rate band.
- Left zuwa heirs – The estate Bayan haraji da charity gifts.
Dabarar lissafi
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).
Misali da aka warware
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.
Zato da iyakoki
- 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 har zuwa 2030, da changes zuwa pensions da reliefs are planned.
Kurakuran da aka saba yi
- 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.
Tambayoyin da ake yawan yi
Shin kashin sadaka 36% ne a kan duka?
Yana aiki ne a kan ɓangaren dukiyar gado da ake biyan haraji idan rabon sadaka ya cika gwajin 10%. Gwajin da ke nan an sauƙaƙa shi.
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.
Kayan aiki masu alaƙa
Cikakkun bayanai
- Estate Bayan debts
- £900,000
- Left zuwa spouse (exempt)
- £0
- Left zuwa charity (exempt)
- £0
- Nil-rate band
- £325,000
- Residence nil-rate band
- £175,000applies when the Gida passes zuwa direct descendants
- Taxable estate
- £400,000
- Left zuwa heirs Bayan haraji
- £740,000