Sterlingsum
Inheritance Tax calculator
Enter the value of an estate to see an estimate of the Inheritance Tax due, using the nil-rate band and residence nil-rate band.
Based on GOV.UK figures: nil-rate band £325,000, residence nil-rate band £175,000. Last reviewed 5 October 2026. Spotted a mistake? Tell us.
Your Inheritance Tax estimate
| Item | Amount |
|---|
How this estimate works
Inheritance Tax is charged at 40% on the part of an estate above the available tax-free allowances. Everyone has a nil-rate band of £325,000. If a home is left to children or grandchildren, a residence nil-rate band of up to £175,000 may be added. That extra band reduces by £1 for every £2 the estate is worth over £2 million.
Anything left to a spouse or civil partner, or to a charity, is exempt. A surviving spouse can often use their late partner's unused allowances, which can double both bands. If at least 10% of the net estate goes to charity, the rate on the rest drops to 36%. Tick the box only if that applies, because the test has detailed rules.
Our Inheritance Tax guide explains gifts, the seven-year rule and the planned change for pensions from April 2027. This calculator is an estimate, not advice.
What this calculator assumes
- The nil-rate band is £325,000 and the residence nil-rate band is up to £175,000 for each person.
- The residence band tapers by £1 for every £2 the estate is over £2 million, based on the estate value you enter.
- If you tick the unused allowance box, all of a late partner's bands are assumed to be unused and fully transferred.
- No lifetime gifts, trusts, reliefs, overseas property or pensions are included.
Questions people ask
How much can you leave without paying Inheritance Tax?
Everyone has a nil-rate band of £325,000. A home left to children or grandchildren can add a residence nil-rate band of up to £175,000. A surviving spouse can often add their late partner's unused bands, so a couple can pass on up to £1 million.
What is the Inheritance Tax rate?
40% on the part of the estate above the available bands. It falls to 36% if at least 10% of the net estate is left to charity.
Is anything left to a spouse taxed?
No. Gifts to a spouse or civil partner are exempt, as are gifts to charity. Tax may then fall due when the second person dies.
What does this calculator not include?
Gifts made in the last seven years, business or farm reliefs, trusts, assets abroad and the planned inclusion of pensions from April 2027. If any of these apply, check GOV.UK or speak to an adviser.
Does this calculator send my details anywhere?
No. The estimate runs in your browser and nothing you enter is sent to us. Our privacy page has the details.