Estimate federal estate tax using the 2025 exemption, genuine graduated IRC §2001 brackets, spousal portability/DSUE, prior taxable gifts, and an optional illustrative state estate tax comparison. Free, no signup.
Federal estate tax only — no state estate tax will be estimated.
| Bracket (Amount Over Exemption) | Rate | Taxable in Band | Tax from Band |
|---|
Enter Your Estate Details
Fill in the estate value, deductions, and exemption details, then click Calculate.
The estate tax calculator estimates federal estate tax owed on a person's estate at death, using the 2025 federal exemption, a genuine graduated bracket structure under IRC §2001, and support for spousal portability, prior taxable gifts, and an optional illustrative state estate tax comparison. It's built for anyone who wants to understand roughly where their estate stands relative to the exemption, not just a flat percentage guess.
Very few American estates actually owe federal estate tax. Because the federal exemption is so large — $13,990,000 per person for 2025, and effectively closer to double that for a married couple who elects portability — the tax applies to only a small fraction of the wealthiest estates each year. Most people's estates fall entirely below the exemption and owe nothing. Still, understanding the mechanics matters for anyone with significant real estate, business interests, investment portfolios, or life insurance, since asset values can grow substantially between now and the date of death, and because the exemption itself is scheduled to change through future legislation. This calculator walks through the full formula: subtracting debts, expenses, and charitable bequests from the gross estate to reach a taxable estate; comparing that to the exemption remaining after any prior taxable gifts and portability; and then applying the actual graduated bracket table — not a flat rate — to whatever amount exceeds the exemption.
High-net-worth individuals and families with a combined estate approaching or exceeding the federal exemption, married couples deciding whether to elect portability, business owners with significant illiquid business interests, real estate investors with substantial property holdings, and financial advisors or estate attorneys who want a quick, transparent illustration of how the bracket math actually works for a client.
Estate tax exposure changes the calculus around lifetime gifting, trust structures, life insurance ownership, and charitable giving. Understanding roughly how much of an estate would be taxable — and at what marginal rate — helps prioritize which planning strategies are worth pursuing well before death, since many of the most effective techniques (irrevocable trusts, structured gifting programs, portability elections) require years of lead time to be fully effective and cannot be implemented retroactively.
The exact bracket structure and portability/DSUE logic this calculator applies
From gross estate value to a full federal (and optional state) estimate
Enter the total value of all assets — real estate, investments, business interests, life insurance proceeds, and anything else the estate owns — before any deductions.
Enter debts and funeral/administrative expenses, plus any charitable bequests — both are subtracted from the gross estate to arrive at the taxable estate.
If married and portability was elected on a deceased spouse's estate tax return, check the box and enter the Deceased Spouse's Unused Exemption (DSUE). Enter any prior taxable lifetime gifts, since they reduce the exemption available at death.
The federal exemption is pre-filled with the 2025 figure but is editable to model a different year. Optionally select an illustrative sample state to see a simplified separate state estate tax estimate alongside the federal figure.
Review the taxable estate, amount subject to federal tax, federal estate tax due, effective rate, the full bracket-by-bracket breakdown table, and the net-estate-to-heirs chart.
Using the calculator's own default scenario — an $18,000,000 single-filer estate
A single individual dies with a gross estate valued at $18,000,000, including $200,000 in debts and funeral/administrative expenses and a $500,000 charitable bequest. They are not married, so portability and DSUE don't apply, and they made no prior taxable lifetime gifts. They use the default 2025 federal exemption of $13,990,000 and no state estate tax is modeled.
| Bracket (Amount Over Exemption) | Rate | Taxable in Band | Tax from Band |
|---|---|---|---|
| $0 – $10,000 | 18% | $10,000 | $1,800 |
| $10,000 – $20,000 | 20% | $10,000 | $2,000 |
| $20,000 – $40,000 | 22% | $20,000 | $4,400 |
| $40,000 – $60,000 | 24% | $20,000 | $4,800 |
| $60,000 – $80,000 | 26% | $20,000 | $5,200 |
| $80,000 – $100,000 | 28% | $20,000 | $5,600 |
| $100,000 – $150,000 | 30% | $50,000 | $15,000 |
| $150,000 – $250,000 | 32% | $100,000 | $32,000 |
| $250,000 – $500,000 | 34% | $250,000 | $85,000 |
| $500,000 – $750,000 | 37% | $250,000 | $92,500 |
| $750,000 – $1,000,000 | 39% | $250,000 | $97,500 |
| Over $1,000,000 | 40% | $2,310,000 | $924,000 |
Explanation: Even on a sizeable $18,000,000 estate, the federal exemption shelters the first $13,990,000, leaving only $3,310,000 actually subject to tax. Because that remaining amount is well over $1,000,000, the top 40% bracket applies to the bulk of it ($2,310,000 of the $3,310,000), while the lower brackets — 18% through 39% — apply only to the first $1,000,000 of that amount and contribute a comparatively small $345,800. This is exactly why, in practice, the effective federal estate tax rate on large taxable estates tends to sit well below the 40% top marginal rate once measured against the full taxable estate, not just the amount above the exemption.
What your effective rate on the taxable estate roughly tells you
The effective rate on the taxable estate — federal estate tax due divided by the full taxable estate — is a more useful read than the 40% headline top bracket, since it reflects how much of the estate the exemption already shelters before any bracket applies.
| Effective Rate on Taxable Estate | General Read | Typical Context |
|---|---|---|
| 0% | No federal estate tax owed | Taxable estate is at or below the remaining exemption (federal + DSUE − prior gifts) |
| Roughly 1% – 20% | Modest exposure relative to the full estate | Amount subject to tax is a comparatively small share of a large taxable estate |
| Above roughly 20%, approaching 40% | Substantial federal exposure | Taxable estate far exceeds the exemption; lifetime gifting, trusts, and the marital deduction may meaningfully reduce exposure |
If your amount subject to tax is $0: your taxable estate sits at or below your remaining exemption — no federal estate tax is owed, which is the outcome for the large majority of estates given how high the exemption is.
If a meaningful amount is subject to tax: remember only that excess amount is taxed progressively — the exemption itself is never taxed. Strategies like lifetime gifting, irrevocable trusts, and the unlimited marital deduction (not modeled here) can all reduce the taxable estate or defer tax entirely.
This tool provides an estimate for educational and planning purposes only and is not tax or legal advice. The federal exemption and bracket figures change through inflation indexing and legislation — including a scheduled adjustment after 2025 under current law — so results will shift in future years. Always consult a licensed estate attorney or CPA before making estate planning decisions.
Where a transparent, bracket-accurate estate tax estimate earns its keep
Get a quick read on whether an estate approaches or exceeds the federal exemption.
Model whether electing portability meaningfully changes a surviving spouse's exposure.
Include significant business interests in the gross estate to see rough federal exposure.
Model how substantial property holdings affect an otherwise moderate estate.
See how prior taxable gifts reduce the exemption still available at death.
Show clients exactly how the graduated bracket math works, bracket by bracket.
Compare taxable estate and tax owed before and after increasing a charitable bequest.
See an illustrative example of how a separate state estate tax could add to federal exposure.
Edit the federal exemption to model a lower or higher figure for a future tax year.
Combine with a net worth calculator and retirement calculator for a complete estate view.
What this estate tax calculator covers well, and what estate planning strategies it doesn't model
The full graduated bracket table this calculator applies to the amount subject to tax
| Amount Over Exemption | Rate |
|---|---|
| $0 – $10,000 | 18% |
| $10,000 – $20,000 | 20% |
| $20,000 – $40,000 | 22% |
| $40,000 – $60,000 | 24% |
| $60,000 – $80,000 | 26% |
| $80,000 – $100,000 | 28% |
| $100,000 – $150,000 | 30% |
| $150,000 – $250,000 | 32% |
| $250,000 – $500,000 | 34% |
| $500,000 – $750,000 | 37% |
| $750,000 – $1,000,000 | 39% |
| Over $1,000,000 | 40% |
Common questions about federal estate tax, portability, and this calculator
Official guidance to complement this calculator — not a substitute for licensed legal or tax advice
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