Estate Налог и inheritance Налог calculator

Как пользоваться: Estate tax и inheritance tax calculator

Что считает и когда использовать

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

Как пользоваться, шаг за шагом

1. Choose the UK или the US.
2. Enter the estate Значение, debts и funeral costs.
3. Enter what — от left до a spouse или civil partner и По charity.
4. For the UK, от enter the home left до children или grandchildren, и tick the коробка if unused allowances transfer С a late spouse.

Что означает каждое поле

• от Left до a spouse – Exempt С both taxes (a UK domicile condition applies).
• от Главная left до descendants – Qualifies за the UK residence nil-rate band.
• Unused allowances – Doubles the UK nil-rate bands.

Как читать результаты

• Налог – The estimated Налог due.
• Allowances used – Nil-rate band и residence nil-rate band.
• от Left до heirs – The estate after Налог и charity gifts.

Формула

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

Пример расчёта

A UK estate от 900,000 with a 400,000 home left до children has a 325,000 nil-rate band и a 175,000 residence band. The taxable estate — 400,000 и the tax — 160,000, leaving 740,000.

Допущения и ограничения

• Gifts в the last seven лет, trusts, Бизнес и agricultural relief и foreign assets are excluded.
• US federal only. Some states charge their own estate или inheritance taxes.
• UK bands are frozen До 2030, и от changes до pensions и reliefs are planned.

Частые ошибки

• от Forgetting the Главная must pass до от direct descendants до claim the residence nil-rate band.
• Ignoring that the US exclusion и UK bands transfer between spouses в different ways.

Частые вопросы

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

Похожие инструменты