Calculate federal estate tax with exemptions. Plan your estate and understand potential tax liabilities.
$13.61 million per individual (doubled for married couples)
Portion over exemption is taxed at rates of 18%, 20%, <26%, 28%, 32%, 34%, 37%, 39%, and 40%.
Federal estate tax in the US only applies above a substantial exemption threshold (which has generally increased over time due to inflation adjustments and legislative changes), meaning the vast majority of estates never owe any federal estate tax at all - the exemption threshold is set high enough that this tax primarily affects genuinely large estates, despite it often being a source of confusion and unnecessary worry in estate planning conversations. Some individual states impose their own separate estate or inheritance taxes with different, often much lower thresholds than the federal exemption, which is why state-specific rules matter as much as federal rules for accurate planning.
This kind of estate tax calculator is exactly the tool people search for when trying to get a quick, concrete estimate rather than reading through dense legal thresholds and exemption tables manually.Estate planning attorneys and financial advisors use estate tax calculations to help clients understand whether strategies like trusts, gifting, or other structures are actually necessary for their specific situation, since these strategies carry real costs and complexity that only make sense above certain estate value thresholds.
An estate can potentially owe state estate tax even when it falls well below the federal exemption threshold, since state exemption amounts are frequently set much lower than the federal one - checking both federal and applicable state rules separately is necessary for an accurate picture, not just the federal threshold alone.
Estate tax is levied on the transfer of a deceased person's assets to their heirs, calculated on the total value of the estate above a specific exemption threshold, which varies significantly by country and, within some countries like the US, can also involve separate state-level estate or inheritance taxes with their own rules and thresholds. Most estates, particularly in jurisdictions with a high exemption threshold, fall entirely below the taxable line and owe no estate tax at all, making estate tax a concern primarily for larger estates rather than the general population.
Estate tax exemption thresholds and rates change periodically due to legislative action, which is why estate planning for larger estates typically requires staying current with the latest applicable rules rather than relying on outdated figures, since a significant threshold change can dramatically affect whether an estate owes tax at all.
Various estate planning tools — trusts, lifetime gifting strategies, charitable donations — can legally reduce an estate's taxable value, which is why individuals with estates near or above the exemption threshold often work with estate planning professionals well before death to structure their assets efficiently, rather than leaving the full calculation to be handled reactively by heirs after the fact.
Estate tax is a tax on the transfer of property at death. It applies to your estate's total value above the exemption threshold. The federal estate tax only affects very large estates (over $13.61 million for individuals in 2025).
The estate tax exemption is the amount you can pass tax-free. For 2025, it's $13.61 million per individual. Married couples can double this to $27.22 million. Amounts above the exemption are taxed at progressive rates from 18% to 40%.
The estate itself pays the tax before distribution to beneficiaries. This can reduce what heirs receive. Proper estate planning with trusts and gifts during life can minimize or eliminate estate tax liability.
Strategies include: annual gifting up to the exemption, using irrevocable trusts, charitable donations, life insurance, and marital deduction. Consult an estate planning attorney for personalized advice.
No, they're different. Federal estate tax is a federal tax on large estates. Some states have their own inheritance tax with different thresholds and rates. This calculator only covers federal estate tax.
No, federal estate tax only applies above a substantial exemption threshold, so the vast majority of estates never owe any federal estate tax.
Yes, some states have their own estate or inheritance tax with lower exemption thresholds than the federal government, so state rules need to be checked separately.
For any estate approaching relevant thresholds, an estate planning attorney or financial advisor can help determine which strategies are actually necessary for your specific situation.
Yes, this calculator uses current exemption thresholds and rates to estimate your 2025 estate tax liability - just enter your estate value above.
