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Estate Tax Exemption Calculator (2026 $15,000,000 Basic Exclusion)

What does this come to under the current IRS rules?

Taxable estate, the exclusion with any portable spouse amount, and federal estate tax at the 40 percent top rate.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Federal estate tax
$1,000,000
Estimated federal estate tax
Taxable estate
$17,500,000
Tax base with gifts
$17,500,000
Drawn to one scale
Taxable estate$17,500,000
Tax base with gifts$17,500,000
Exclusion available$15,000,000
Amount over the exclusion$2,500,000
Federal estate tax$1,000,000
All results
MeasureResult
Taxable estate$17,500,000
Tax base with gifts$17,500,000
Exclusion available$15,000,000
Amount over the exclusion$2,500,000
Federal estate tax$1,000,000
How this was worked out
Work shownrecomputed as you type
Tentative tax = $345,800 + 40% x (base - $1,000,000)
Credit = tax on the exclusion ($15,000,000 plus portable amount)
Estate tax = tentative tax - credit

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Tentative tax = $345,800 + 40% x (base - $1,000,000)
  • Credit = tax on the exclusion ($15,000,000 plus portable amount)
  • Estate tax = tentative tax - credit

How it works

Tax year: 2026.

The taxable estate is the gross estate less deductions such as marital, charitable and debts. Adjusted taxable gifts are added. The tentative tax uses the unified rate schedule, whose top rate is 40 percent over $1,000,000 with $345,800 of tax on the first $1,000,000. The credit equals the tax on the exclusion, which for 2026 is $15,000,000 for decedents dying in the year ($5,945,800 credit equivalent), and a surviving spouse's portable amount can add to it.

In effect the tax is 40 percent of the amount over the exclusion. State estate and inheritance taxes and gift tax already paid are not modeled.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What is the 2026 estate tax exclusion?

$15,000,000 per decedent, and $5,945,800 as the credit equivalent.

What is portability?

A surviving spouse can use the decedent's unused exclusion if the executor elects it on a timely filed Form 706.

What is the top rate?

40 percent.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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