Federal Estate Tax Calculator
Estimate federal estate tax. With the 2025 exemption at $13.99M per person, most estates owe nothing — but exemption rules sunset after 2025.
Inputs
Federal estate tax
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Taxable estate
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Net to heirs (federal)
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Top rate applied
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Exemption margin
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About Federal Estate Tax Calculator
2025 exemption
Per-person exemption is $13.99M ($27.98M per couple with portability). Without congressional action, this reverts to ~$7M after 2025 — making estate planning urgent for many.
Marital deduction
Bequests to a US citizen spouse are 100% deductible, regardless of size. This is why most couples leave everything to the surviving spouse and plan to use both exemptions.
State estate tax
12 states + DC have separate estate or inheritance taxes, often with much lower exemptions ($1M-$5M). This calculator covers federal only.