Estate Tax Calculator — 2025 Federal Exemption

How to use

1. Enter the gross estate value at date of death.
2. Subtract marital and charitable deductions.
3. Add adjusted taxable gifts made after 1976.
4. Enter your state estate tax rate if one applies.
5. Calculate to see tax, exemption used and heir proceeds.

General information only — not medical, financial or legal advice. Figures cross-checked against public official sources (IRS / HMRC / NHS / WHO guidance); content last reviewed September 2026. For decisions that matter, confirm with a licensed professional in your country.

About this tool

Only the largest estates pay federal estate tax, but planning still matters because the 2025 exemption of $13.99 million is scheduled to shrink after 2025 without legislation. This calculator computes tax the way Form 706 does: tentative tax from the IRC Section 2001 rate schedule — graduated 18% to 40% — on the taxable estate plus adjusted taxable gifts, minus the tentative tax on the exemption amount, which is exactly how the unified credit works. Marital and charitable deductions reduce the base first, and the output reports how much exemption remains and whether portability (electing it on Form 706 even with no tax due) could pass unused exclusion to a surviving spouse. An optional state rate covers the dozen-plus states charging their own estate tax. The result is an educational estimate, not professional advice, and it runs entirely in your browser.

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