What is the federal estate tax exemption for 2026?

The basic exclusion amount is $15 million per person for 2026 and is indexed for inflation after that. Married couples can effectively shelter $30 million with portability.

What rate applies above the exemption?

Amounts above the exemption are taxed at the top federal rate of 40%.

Why do lifetime gifts matter?

Taxable gifts above the annual exclusion use up part of the same unified exemption, so they are added back when the estate tax is calculated.

Is the state calculation exact?

No. Most state estate taxes have graduated rates, and a few states levy inheritance tax on heirs instead. The flat rate here is only a rough estimate.

Is this legal or tax advice?

No. Estate planning is complex — consult an estate attorney or CPA.

Estate Tax Estimator

Estimate US federal estate tax (40% above the exemption) and a flat state estate tax on your taxable estate after deductions and lifetime gifts.

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Gross estate value ($)

Debts, funeral & admin expenses ($)

Charitable bequests ($)

Transfers to a US-citizen spouse ($)

Lifetime taxable gifts ($)

Federal exemption ($)$15M per person for 2026

State exemption ($)

State estate tax rate (%)Leave 0 if your state has no estate tax

Taxable estate

$19,500,000.00

Amount over federal exemption

$4,500,000.00

Federal estate tax

$1,800,000.00

State estate tax

$0.00

Total estate tax

$1,800,000.00

Net to heirs

$17,700,000.00

Effective rate on gross estate

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About Estate Tax Estimator

Estimate how much estate tax your heirs may owe. Enter the gross estate, debts and expenses, charitable and marital deductions, lifetime taxable gifts, and exemption amounts to see the taxable estate, federal and state estate tax, and what passes to heirs.

How to use Estate Tax Estimator

Enter the gross value of everything in the estate.
Subtract debts and expenses, charitable gifts and transfers to a spouse.
Add lifetime taxable gifts and adjust exemptions or the state rate for your situation.

Key features

Federal tax at 40% above the exemption
Charitable and marital deductions
Lifetime taxable gifts reduce the exemption
Optional flat state estate tax
Private in-browser estimate

Frequently asked questions

What is the federal estate tax exemption for 2026?: The basic exclusion amount is $15 million per person for 2026 and is indexed for inflation after that. Married couples can effectively shelter $30 million with portability.
What rate applies above the exemption?: Amounts above the exemption are taxed at the top federal rate of 40%.
Why do lifetime gifts matter?: Taxable gifts above the annual exclusion use up part of the same unified exemption, so they are added back when the estate tax is calculated.
Is the state calculation exact?: No. Most state estate taxes have graduated rates, and a few states levy inheritance tax on heirs instead. The flat rate here is only a rough estimate.
Is this legal or tax advice?: No. Estate planning is complex — consult an estate attorney or CPA.

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