US federal · Decedents dying in 2026

Federal Estate Tax Calculator

Estimate federal estate tax using the unified transfer-tax schedule, deductions, prior gifts, portability, and credits.

Rules reviewed November 7, 2026 · Professional review strongly recommended

Estimated federal estate tax

$400,000

Effective rate on net estate 2.5%

2026 basic exclusion$15,000,000

Applicable exclusion with DSUE$15,000,000

Net estate$16,000,000

Cumulative transfer base$16,000,000

Tentative tax$6,345,800

Applicable credit$5,945,800

Estate after federal tax$15,600,000

Form 706 is substantially more complex. This estimate excludes valuation adjustments, marital and charitable deduction eligibility, GST tax, alternate valuation, special-use valuation, foreign assets, generation-skipping transfers, and state estate or inheritance tax except an entered federal credit.

Official source

The $15 million basic exclusion and $5,945,800 basic credit come from the 2026 IRS Instructions for Form 706. Estate administration and filing require qualified tax and legal advice.

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Planning guide

Read the complete guide →

Understand this estimate before using it

Quick answer

What does the Estate Tax Calculator do?

Estimate 2026 federal estate tax, gifts, deductions, DSUE, and credits. It applies deductions, prior taxable gifts, DSUE, the 2026 unified transfer-tax schedule, and available credit to estimate federal estate tax.

Formula and calculation method

It applies deductions, prior taxable gifts, DSUE, the 2026 unified transfer-tax schedule, and available credit to estimate federal estate tax.

The result is only as reliable as the inputs. Use current balances, rates, fees, dates, and documents; then change uncertain assumptions to see whether the conclusion remains stable.

How to interpret the result

Treat the output as a comparison or planning range, not a quote, approval, eligibility decision, tax return, or prediction. Review the breakdown—not only its headline number—and read every stated exclusion.

For current background, review IRS tax information. Product documents and official program tools control when they differ from this educational model.

Worked scenario

Put the result in context

If taxable income crosses a bracket threshold, only the portion above that threshold is taxed at the next marginal rate. Do not multiply all income by the highest displayed bracket rate or treat withholding as final tax.

This scenario illustrates the method; it is not a quote, forecast, recommendation, or substitute for entering your actual facts.

Before you calculate

Gather current information before changing the defaults. A result based on verified records is more useful than a precise answer built from guesses.

the gross estate and deductions

Check the date, unit, and source of this input before entering it.

the exemption you assume

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the tax rate you assume

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prior taxable gifts

Check the date, unit, and source of this input before entering it.

What the result can answer

It can show how the entered assumptions interact, provide a consistent comparison, and reveal whether changing one important input materially changes the estimate.

What the result cannot decide

It cannot confirm approval, eligibility, market pricing, future performance, legal or tax treatment, contract quality, or whether the choice fits every part of your finances.

A practical next-step workflow

01 · Verify
Compare the inputs with current statements, quotes, official rules, and product documents.
02 · Stress-test
Run a second case with a less favorable value for prior taxable gifts.
03 · Confirm
Use the current federal exemption and rate from the IRS for a real estimate, and consult an estate attorney, since the rules are complex and time-sensitive before acting.

Frequently asked questions

Do the calculators include state tax?

Only when a page explicitly asks for a state or local rate. Most tax tools focus on the stated federal calculation.

How current are the annual figures?

Time-sensitive pages display an applicable year and review date and link to the primary official source.

What can make this estimate differ from an actual result?

Timing, rounding, rate changes, fees, taxes, eligibility rules, product conventions, and facts not requested by this focused calculator can all create differences.

Which inputs deserve a second scenario?

Retest any input that is quoted rather than fixed, depends on future behavior, or materially changes the result. Conservative and optimistic cases reveal more than false precision.

What should I verify before making a decision?

Verify current statements, disclosures, official rules, taxes, fees, cancellation or prepayment terms, and the consequences of a less favorable outcome.

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Prepared by Loan Lyze Editorial and reviewed under the Loan Lyze editorial framework on November 8, 2026. Educational estimate only. See our methodology, editorial policy, and corrections policy.