UK Inheritance Tax Calculator
IHT with the £325,000 nil-rate band, £175,000 residence nil-rate band, and 36% charity rate.
Inputs
How it works
Estate − £325k NRB − £175k RNRB (if a home passes to direct descendants) is taxed at 40%, or 36% if at least 10% of the net estate goes to charity. Ignores taper for estates over £2M and lifetime gifts.
Frequently asked questions
Are these amounts an exact tax bill?
No. They use verified 2026 IRS/SSA figures but ignore credits, phase-outs and AMT. Use tax software or a CPA to file.
Marginal vs effective rate?
Marginal is the rate on your next dollar. Effective is total tax ÷ taxable income — always lower because earlier brackets fill first.
Standard or itemized?
Take whichever is larger. 2026 standard deduction: Single $16,100 · MFJ $32,200 · HoH $24,150 · MFS $16,100.
How is state tax handled?
Eight states impose no income tax. The rest are approximated at their top rate — see your state's brackets for a precise figure.