Estate Tax Calculator

Calculate federal estate tax based on assets, liabilities, and lifetime gifts

Assets

Residence & Other Real Estate

Stocks, Bonds, and Other Investments

Savings, CDs, and Checking Account Balance

Vehicles, Boats, and Other Properties

Retirement Plans

Life Insurance Benefit

Other Assets

Liability, Costs, and Deductibles

Debts (mortgages, loan, credit cards, etc)

Funeral, Administration, and Claims Expenses

Charitable Contributions

State Inheritance or Estate Taxes

Lifetime Gifted Amount

Total amount you've gifted tax free in your lifetime

U.S. Estate and Gift Tax Exemptions and Tax Rates

2025 Estate Tax Exemption

Basic Exemption (individual):$13,990,000

Portability (married):$27,980,000

Estate Tax Rates (2025)

Federal estate tax rates apply only to the taxable portion above the exemption and are progressive:

First $10,000:18%

$10,001–$20,000:20%

$20,001–$40,000:22%

$40,001–$60,000:24%

$60,001–$80,000:26%

$80,001–$100,000:28%

$100,001–$150,000:30%

$150,001–$250,000:32%

$250,001–$500,000:34%

$500,001–$750,000:37%

$750,001–$1,000,000:39%

Over $1,000,000:40%

What is Estate Tax?

Estate tax is a federal tax on the transfer of property at death. It applies to the net value of a person's estate at the time of death—after subtracting deductions, exemptions, and credits. Only amounts above the exemption threshold are subject to tax.

For 2025, the federal estate tax exemption is $13.99 million per person, so estates under this amount generally won't owe federal estate tax. Married couples can potentially exclude up to $27.98 million through portability. Many states also have their own estate or inheritance taxes with separate exemption amounts.