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%.
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.