Estate 税款和 inheritance 税款 calculator

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

国家／地区

UKUS

总计 estate (property, savings, investments)

Debts 和 funeral costs

Left 至 a spouse 或 civil partner

Left 至 charity

Home left 至 children 或 grandchildren

A late spouse left unused allowances

关于Estate tax 和 inheritance tax calculator

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

属于 SmartCalcy“税务与薪资”板块。它在你的浏览器中运行，无需账号，使用你自己的货币和单位（可在页面顶部更改），所给结果仅为估算、仅供参考，因此在依赖结果之前请查阅官方指引。

如何使用Estate tax 和 inheritance tax calculator

它计算什么，何时使用

Estimates US federal estate tax 或 UK inheritance tax on an estate after debts、spouse、charity gifts、allowances、exemptions.

使用步骤

Choose the UK 或 the US.
Enter the estate 数值、debts、funeral costs.
Enter what 是 left 至 a spouse 或 civil partner 和到 charity.
For the UK、enter the home left 至 children 或 grandchildren,、tick the 箱 if unused allowances transfer 从 a late spouse.

各输入项的含义

Left 至 a spouse – Exempt 从 both taxes (a UK domicile condition applies).
首页 left 至 descendants – Qualifies件the UK residence nil-rate band.
Unused allowances – Doubles the UK nil-rate bands.

如何阅读结果

税款 – The estimated 税款 due.
Allowances used – Nil-rate band 和 residence nil-rate band.
Left 至 heirs – The estate after 税款和 charity gifts.

公式

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

计算示例

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

假设与局限

the last seven 的 Gifts 年、trusts, 商业、agricultural relief 和 foreign assets are excluded.
US federal only. Some states charge their own estate 或 inheritance taxes.
UK bands are frozen 直到 2030、和 changes 至 pensions、reliefs are planned.

常见错误

Forgetting the 首页 must pass 至 direct descendants 至 claim the residence nil-rate band.
Ignoring that the US exclusion 和 different ways. 的 UK bands transfer between spouses

常见问题

Is the charity 利率 36% on all it?

It applies 至 the taxable part the estate if the charity share meets the 10% test. The test here 是 a simplification.

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

详情

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

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

Estate 税款 和 inheritance 税款 calculator