Estate tax calculator

Estimate US federal estate tax for a 2026 citizen or resident estate with no prior taxable gifts.

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Estimate US federal estate tax for a 2026 citizen or resident estate with no prior taxable gifts.

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Formula and assumptions

For this restricted case, federal tax is 40% of taxable estate above the 2026 $15 million basic exclusion. Deductions must already be determined under Form 706 rules. No prior adjusted taxable gifts, portability/DSUE, restored exclusion, special credits, nonresident rules, state estate or inheritance taxes, or generation-skipping tax are modeled. Filing obligations can apply even when the estimate is zero. This is a scenario calculation, not a return or estate plan.

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Using Estate tax calculator

Estimate US federal estate tax for a 2026 citizen or resident estate with no prior taxable gifts.

For this restricted case, federal tax is 40% of taxable estate above the 2026 $15 million basic exclusion. Deductions must already be determined under Form 706 rules. No prior adjusted taxable gifts, portability/DSUE, restored exclusion, special credits, nonresident rules, state estate or inheritance taxes, or generation-skipping tax are modeled. Filing obligations can apply even when the estimate is zero. This is a scenario calculation, not a return or estate plan.

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A worked example

For 2026 gross estate (usd) = 17000000, allowable estate deductions (usd) = 1000000, prior adjusted taxable gifts? = None, year of death = 2026, estimated federal estate tax (usd) = 400,000.00.

Before you use the result

For this restricted case, federal tax is 40% of taxable estate above the 2026 $15 million basic exclusion. Deductions must already be determined under Form 706 rules. No prior adjusted taxable gifts, portability/DSUE, restored exclusion, special credits, nonresident rules, state estate or inheritance taxes, or generation-skipping tax are modeled. Filing obligations can apply even when the estimate is zero. This is a scenario calculation, not a return or estate plan.

Example results for 2026 gross estate (usd)

These examples use Allowable estate deductions (USD): 1000000; Prior adjusted taxable gifts?: None; Year of death: 2026. They are reference calculations, not recommended settings.

2026 gross estate (USD)Estimated federal estate tax (USD)
85000000
17000000400,000.00
340000007,200,000.00
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ToolOctopus. “Estate tax calculator.” Updated 2026-09-29. https://tooloctopus.com/estate-tax-calculator.

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