Estate Tax Exemption Calculator

The federal estate tax applies to estates above the exemption threshold — $13.99 million per individual in 2025. The top rate is 40%. This high exemption means most estates won't owe federal estate tax, but the exemption is scheduled to nearly halve in 2026 when TCJA provisions expire. Enter your estate value to see your exposure now and in 2026.

Marital Status

Total Gross Estate Value ($)

Debts & Mortgages ($)

Funeral & Admin Expenses ($)

Charitable Bequests ($)

Spouse's Unused Exemption ($) — if applicable

Gross Estate

Deductions (debts, charity, admin)

Taxable Estate

Exemption (2025)

Taxable Amount (above exemption)

Federal Estate Tax (40%)

Effective Rate

2026 Exposure (if TCJA expires, ~$7M exemption)