Estate Tax Calculator 2026
Calculate federal and state estate taxes, exemptions, and net inheritance. Enter estate value, debts, marital status, and state ā get instant results.
How the Federal Estate Tax Works in 2026
The federal estate tax applies only to estates whose taxable value exceeds the exemption threshold. For 2026, the exemption is $13.99 million per individual. Married couples can combine exemptions (portability) for up to $27.98 million sheltered from federal estate tax.
Assets left to a surviving US citizen spouse are 100% exempt under the unlimited marital deduction ā regardless of estate size.
Below Exemption
This estate owes no federal estate tax.
What Is the Federal Estate Tax?
The federal estate tax ā sometimes called the "death tax" ā is a tax on the transfer of a deceased person's assets to their heirs. It is levied on the total value of the estate minus allowable deductions, and only applies to estates that exceed the federal exemption threshold.
In 2026, the federal estate tax exemption is $13.99 million per individual. This means an estate valued at less than $13.99 million owes no federal estate tax at all. Only about 0.2% of estates in the US are large enough to trigger federal estate tax each year.
Key 2026 Federal Estate Tax Facts
- Exemption: $13.99 million per individual
- Portability: Married couples can combine ā $27.98 million total
- Top rate: 40% on taxable estate above the exemption
- Unlimited marital deduction: All transfers to a US citizen spouse are exempt
- Annual gift exclusion: $19,000 per recipient per year
2026 Federal Estate Tax Rates
The federal estate tax is progressive ā different portions of the taxable estate are taxed at different rates. Here are the 2026 estate tax brackets applied to the amount above the exemption:
| Taxable Amount Above Exemption | Tax Rate | Tax Owed |
|---|---|---|
| $0 ā $10,000 | 18% | 18% of amount |
| $10,001 ā $20,000 | 20% | $1,800 + 20% of excess |
| $20,001 ā $40,000 | 22% | $3,800 + 22% of excess |
| $40,001 ā $60,000 | 24% | $8,200 + 24% of excess |
| $60,001 ā $80,000 | 26% | $13,000 + 26% of excess |
| $80,001 ā $100,000 | 28% | $18,200 + 28% of excess |
| $100,001 ā $150,000 | 30% | $23,800 + 30% of excess |
| $150,001 ā $250,000 | 32% | $38,800 + 32% of excess |
| $250,001 ā $500,000 | 34% | $70,800 + 34% of excess |
| $500,001 ā $750,000 | 37% | $155,800 + 37% of excess |
| $750,001 ā $1,000,000 | 39% | $248,300 + 39% of excess |
| Over $1,000,000 | 40% | $345,800 + 40% of excess |
States With Their Own Estate Tax in 2026
12 states plus Washington DC impose their own estate tax, often with much lower exemptions than the federal threshold. If the decedent lived in one of these states, both federal and state estate taxes may apply:
| State | Exemption | Top Rate |
|---|---|---|
| Massachusetts | $2,000,000 | 16% |
| Oregon | $1,000,000 | 16% |
| Washington | $2,193,000 | 20% |
| Maryland | $5,000,000 | 16% |
| Minnesota | $3,000,000 | 16% |
| Illinois | $4,000,000 | 16% |
| New York | $7,160,000 | 16% |
| Connecticut | $13,610,000 | 12% |
| Hawaii | $5,490,000 | 20% |
| Maine | $6,800,000 | 12% |
| Vermont | $5,000,000 | 16% |
| Rhode Island | $1,774,583 | 16% |
| Washington DC | $4,528,800 | 16% |