Estate Tax Calculator
Gross estate
usd
Everything owned at death at market value — property, investments, business interests, and life insurance you owned rather than a trust.
Debts, funeral and administration costs
usd
Left to charity
usd
Deducted in full. A charitable bequest is the one deduction with no ceiling.
Left to a spouse
usd
The marital deduction is unlimited for a US-citizen spouse, so anything left this way is not taxed now — it is taxed in their estate later.
Taxable gifts made in life
usd
Gifts above the annual exclusion, which is $19,000 per person for 2026. They come off the same exclusion the estate uses.
Using a late spouse’s unused exclusion
No
Yes — portability elected on their return
A surviving spouse can carry over whatever their late spouse did not use, but only if an estate tax return was filed to elect it.
State estate or inheritance tax
percent
Twelve states and DC levy one, usually with a far lower threshold than the federal exclusion.
Federal estate tax
$1,800,000
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Estate Tax Calculator
by Rule Calculator