Estate Tax & Inheritance Calculator USA 2026
Estate Tax Calculator 2026 (All 50 U.S. States + Projections to 2060)
Estimate your federal estate tax liability instantly with our free Estate Tax Calculator. This tool includes state-by-state estate and inheritance tax data for all 50 U.S. states and Washington D.C., a marital deduction toggle, portability (DSUE) support, a custom exemption override for future law changes, and a federal exemption projection table from 2024 through 2060.
Enter your assets, liabilities, lifetime gifts, and select your state of residence below to see your estimated federal and state estate tax, along with the net amount that would pass on to your heirs.
U.S. Federal Estate Tax Exemption & Rates: 2024 to 2060
Figures for 2024-2026 reflect current federal law. Figures from 2027 onward are projected estimates assuming ~2.5% annual inflation indexing on the $15 million base exemption set for 2026, and should not be treated as official IRS figures. If the law changes, use the Custom Exemption Override field above.
| Year | Lifetime Exemption | Top Tax Rate | Status |
|---|
State Estate & Inheritance Tax Reference (2026)
Below are the states that currently impose their own estate or inheritance tax in addition to the federal tax. All other states have no separate estate or inheritance tax.
| State | Tax Type | Exemption | Top Rate |
|---|
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The estate tax is a federal levy on the total value of a person's assets at the time of death, sometimes called a "death tax." It applies only to the portion of an estate that exceeds the lifetime exemption amount for the year of death. Because the exemption is so large, the vast majority of American estates never owe any federal estate tax at all.
Separately, some states impose their own estate tax, inheritance tax, or both, with exemption thresholds far lower than the federal amount. Use the State of Residence dropdown above to see whether your state adds an additional layer of tax.
How Taxable Estate Value Is Determined
Your gross estate includes real estate, investments, cash accounts, retirement accounts, life insurance proceeds, vehicles, and other property, valued at fair market value on the date of death (or an alternate valuation date six months later). From this total, debts, funeral costs, administrative expenses, and charitable bequests are subtracted to reach the taxable estate. Any taxable lifetime gifts are then added back before applying the exemption.
Ways to Reduce Estate Tax Exposure
Several legitimate strategies can lower the tax owed by a large estate:
- Use the annual gift exclusion — gift up to the annual limit per recipient each year without touching your lifetime exemption.
- Leave assets to a spouse — the unlimited marital deduction means assets passing to a U.S. citizen spouse are not taxed at the first death.
- Donate to qualified charities — charitable bequests are fully deductible from the taxable estate.
- Use irrevocable trusts — assets moved into an irrevocable trust are generally removed from the taxable estate.
- Elect portability — a surviving spouse can inherit the unused exemption of a deceased spouse (DSUE), effectively doubling the household exemption.
- Relocate for state tax purposes — moving out of a state that imposes its own estate or inheritance tax can reduce total liability.
Estate planning involving trusts, gifting strategies, or state relocation should always be reviewed with a qualified estate attorney or tax professional, since rules vary by state and change over time.
Frequently Asked Questions
Generally no federal estate tax return is required if the gross estate plus adjusted taxable gifts falls below the exemption for the year of death, unless you are electing portability for a surviving spouse.
No. Estate tax is paid by the estate itself before assets are distributed. Inheritance tax is paid by the person who receives the assets, and the rate often depends on their relationship to the deceased.
Use the Custom Exemption Override and Custom Tax Rate fields in the calculator above to enter the current official figures for an accurate result.
Compare 2 States Side-by-Side
Compare All 50 States
See estimated state estate tax across every state using your current taxable estate value, ranked highest to lowest.
Federal Exemption History: 2001 to 2060
This chart shows the federal estate tax exemption from 2001 through 2060 (2027+ projected), including the 2010 repeal year and the 2013 permanent reinstatement.
Estate Planning Glossary
Gross Estate — The total fair market value of everything a person owns at death, before any deductions.
Taxable Estate — The gross estate minus allowable deductions (debts, funeral costs, charitable gifts, marital deduction).
Probate — The court-supervised legal process of validating a will and distributing an estate's assets.
Trust — A fiduciary arrangement where a trustee holds and distributes assets to beneficiaries under set terms.
Marital Deduction — An unlimited deduction for assets passing to a surviving U.S. citizen spouse.
Portability (DSUE) — The ability of a surviving spouse to use a deceased spouse's unused federal exemption.
GST Tax — A separate flat tax on transfers made directly to grandchildren or later generations, skipping the middle generation.
Alternate Valuation Date — An IRS-permitted option to value estate assets six months after death instead of on the date of death.
Executor — The person legally appointed to administer an estate and carry out the terms of a will.
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