Potential Estate Tax Liability

Most estates owe no federal estate tax. See whether yours would, and how much.

Your numbers

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Estate tax

Estimated tax
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2025 federal estate tax applies a 40% rate to the amount above the exemption (about $13.99M per person). Excludes state estate taxes and portability between spouses. Not legal or tax advice.
About this calculator

Potential Estate Tax Liability

An estate tax calculator estimates federal estate tax on a large estate, applying the 40% rate to the value above the lifetime exemption, which is about $13.99 million per person in 2025.

Who actually owes it

The federal estate tax affects very few estates, only those exceeding the exemption, which is roughly $13.99 million per person in 2025 (double for a married couple with proper planning). Amounts above the exemption are taxed at 40%. The vast majority of estates owe nothing federally.

Planning and caveats

This estimate covers federal tax only; some states levy their own estate or inheritance taxes at lower thresholds. Portability lets a surviving spouse use a deceased spouse's unused exemption, and the exemption is scheduled to change in the future. Large estates benefit from professional planning, this tool is illustrative, not legal or tax advice.

How to use it

  1. Enter the estate's value.
  2. Enter the applicable exemption.
  3. See the taxable estate above the exemption.
  4. See the estimated 40% estate tax.

Frequently asked questions

How much can you inherit tax-free?

Federally, estates under the exemption (about $13.99M per person in 2025) owe no estate tax. Above that, the excess is taxed at 40%.

Do heirs pay income tax on an inheritance?

Generally no federal income tax on inherited money itself, though inherited retirement accounts and some assets have their own rules. Estate tax, if any, is paid by the estate.

Does my state have an estate tax?

Some states levy estate or inheritance taxes at lower thresholds than the federal exemption. This calculator estimates federal tax only.

See the exact formula and a worked example on our methodology page.

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