Estate Tax Calculator
Estimate 2026 U.S. federal estate tax from gross estate, deductions, prior taxable gifts and available spouse portability using the $15 million basic exclusion.
Enter your values
Change any assumption and calculate again to compare results.
2026 Estate Tax Estimate
The federal estate tax applies only after allowable deductions and the available federal exclusion are considered. For 2026, the IRS basic exclusion amount is $15,000,000. This calculator starts with the gross estate, subtracts debts, administration expenses, charitable deductions and any marital deduction you enter, then estimates how much exclusion remains after prior taxable gifts.
If a deceased spouse unused exclusion amount (DSUE) is available through a valid portability election, you can enter it separately. The calculator adds that amount to the 2026 basic exclusion before subtracting prior taxable gifts that used lifetime exemption.
How the Formula Works
Taxable estate in this simplified model equals gross estate minus the deductions entered. Remaining exclusion equals the $15 million 2026 basic exclusion plus DSUE, minus prior taxable gifts that consumed exemption. The amount above the remaining exclusion is multiplied by 40% to provide a practical federal estimate.
This shortcut works best for straightforward planning cases. Actual Form 706 calculations can involve adjusted taxable gifts, gift tax payable, credits, special-use valuation, alternate valuation, generation-skipping transfer rules and other items that are not represented here.
Example
A gross estate of $18 million with $500,000 of deductible debts and expenses leaves $17.5 million before other deductions. With no prior taxable gifts and no portability amount, the simplified excess over the 2026 $15 million exclusion is $2.5 million, producing an estimated federal estate tax of about $1 million.
Use This as a Planning Tool
Estate planning is highly fact-specific. Assets passing to a surviving U.S.-citizen spouse may qualify for a marital deduction, charitable transfers can reduce the taxable estate, and state-level estate or inheritance taxes can apply even when no federal estate tax is due. Verify large-estate decisions with current IRS guidance and professional advice.
Frequently Asked Questions
What is the federal estate tax exclusion for 2026?
The basic exclusion amount is $15,000,000 for 2026. Portability may add a deceased spouse’s unused exclusion when the required election was properly made.
What tax rate does this estimator use?
For a simplified estate above the available exclusion, the calculator uses the 40% top federal estate-tax rate on the amount above the remaining exclusion.
Does this calculate state estate or inheritance tax?
No. State estate taxes, inheritance taxes, special valuation rules, credits, prior gift tax paid and complex Form 706 adjustments are not included.