Estate Tax Calculator: Federal Estate Tax Owed
Federal estate tax applies only to the taxable estate above the $15,000,000 basic exclusion amount for 2026 ($15,480,000 for 2027), and the rate on that part is 40%. A surviving spouse can add a deceased spouse's unused exclusion (DSUE) through portability. This calculator estimates the federal tax only; state estate and inheritance taxes are separate.
Maintained by Archie Chang · Amounts checked against IRS Rev. Proc. 2025-32 and 2026-35 November 7, 2026 · Methodology & sources
Your estate
The starting numbers are an example. Replace them with yours.
Your estimated federal estate tax
Federal estate tax owed (estimate)
$1,200,000
$3,000,000 is above the exclusion amount, taxed at 40%. Federal only; the IRS and the executor determine the actual amount.
| Gross estate | $18,000,000 |
|---|---|
| Less deductions | $0 |
| Taxable estate | $18,000,000 |
| Plus taxable gifts made during life | $0 |
| Tentative tax, 26 U.S.C. 2001(c) rates | $7,145,800 |
| Less gift tax payable on the gifts (estimate) | $0 |
| Exclusion amount ($15,000,000 basic plus $0 DSUE) | $15,000,000 |
| Unified credit (tentative tax on the exclusion amount) | $5,945,800 |
| Credit used | ($5,945,800) |
| Federal estate tax owed | $1,200,000 |
Gross estate plus taxable gifts is above the basic exclusion amount, so a Form 706 is expected.
Federal only: state estate and inheritance taxes are not included
This calculator estimates the federal estate tax. Some states charge their own estate tax or an inheritance tax, each with its own exemption and rates, and none of that is calculated here. See inheritance tax for the state side, and the estate tax exemption and estate tax exemption 2027 pages for the federal amounts by year.
How the estimate is figured
- Taxable estate = gross estate minus the spouse, charity, debt and expense deductions you enter.
- Tentative tax = the 26 U.S.C. 2001(c) rates applied to the taxable estate plus taxable gifts made during life.
- Subtract the gift tax payable on those earlier gifts (estimated).
- Subtract the unified credit, the tentative tax on your exclusion amount: the basic exclusion amount plus any DSUE. The result cannot be below zero.
Lifetime gifts above the annual exclusion count here, so the gift tax calculator and this one share the same exemption; the annual limits are on the gift tax exclusion 2027 page.
| Taxable amount over | but not over | Tentative tax |
|---|---|---|
| $0 | $10,000 | 18% of the amount |
| $10,000 | $20,000 | $1,800 plus 20% of the excess over $10,000 |
| $20,000 | $40,000 | $3,800 plus 22% of the excess over $20,000 |
| $40,000 | $60,000 | $8,200 plus 24% of the excess over $40,000 |
| $60,000 | $80,000 | $13,000 plus 26% of the excess over $60,000 |
| $80,000 | $100,000 | $18,200 plus 28% of the excess over $80,000 |
| $100,000 | $150,000 | $23,800 plus 30% of the excess over $100,000 |
| $150,000 | $250,000 | $38,800 plus 32% of the excess over $150,000 |
| $250,000 | $500,000 | $70,800 plus 34% of the excess over $250,000 |
| $500,000 | $750,000 | $155,800 plus 37% of the excess over $500,000 |
| $750,000 | $1,000,000 | $248,300 plus 39% of the excess over $750,000 |
| $1,000,000 | No limit | $345,800 plus 40% of the excess over $1,000,000 |
Simplifications: no gift tax paid within three years of death (26 U.S.C. 2035(b)), special valuation, qualified domestic trusts, foreign tax credits or generation-skipping transfer tax. General information, not tax advice.
Frequently asked questions
How much can you leave without owing federal estate tax?
The basic exclusion amount is $15,000,000 per person for 2026 and $15,480,000 for 2027 (Rev. Proc. 2026-35, section 3.44). The tax applies only to the taxable estate plus lifetime taxable gifts above that amount, plus any DSUE from a deceased spouse.
How is the federal estate tax calculated?
The calculator adds the taxable estate (gross estate minus deductions) and adjusted taxable gifts, finds the tentative tax from the 26 U.S.C. 2001(c) rate table (18% to 40%), subtracts the estimated gift tax payable on earlier gifts, then subtracts the unified credit, which is the tentative tax on your exclusion amount. The credit cannot exceed the tax.
Does this calculator include state estate or inheritance tax?
No. It estimates the federal tax only. Some states have their own estate tax or inheritance tax with lower thresholds and different rates, so being under the federal exclusion does not settle whether a state tax applies.
What is DSUE and portability?
A surviving spouse can add the deceased spouse unused exclusion (DSUE) to their own exclusion if the executor elected portability on a timely Form 706. Enter the DSUE amount from that return and the year the first spouse died; it cannot exceed the basic exclusion amount for that year.
What deductions reduce the taxable estate?
Property passing to a surviving spouse who is a U.S. citizen (the marital deduction), qualifying charitable gifts, debts, and funeral and administration expenses. The calculator adds the four amounts you enter and does not check whether each one qualifies.
Do lifetime gifts change the estate tax?
Yes. Taxable gifts above the annual exclusion are added back to the tax base, and the gift tax payable on them is subtracted. Gifts that stayed within the annual exclusion are not added. Gift tax paid within three years of death is added to the gross estate and is not modeled here.
Cite this page
Page title: Estate Tax Calculator: Federal Estate Tax Owed. Updated November 7, 2026. Canonical URL: https://fedratecalc.com/estate-tax-calculator/
Data source: IRS, Estate tax; Rev. Proc. 2025-32 (2026 amounts); Rev. Proc. 2026-35 (2027 amounts); 26 U.S.C. 2001; 26 U.S.C. 2010, compiled by FedRateCalc.
Plain-text citation
FedRateCalc. Estate Tax Calculator: Federal Estate Tax Owed. Updated November 7, 2026. https://fedratecalc.com/estate-tax-calculator/HTML link
<a href='https://fedratecalc.com/estate-tax-calculator/'>FedRateCalc</a>