Federal Estate Tax Calculator
Estimate federal estate tax. With a $13.99M per-person exemption that is indexed to inflation each year, most estates owe no federal estate tax at all.
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About Federal Estate Tax Calculator
How large is the exemption?
The per-person exemption is $13.99M for 2025 — roughly $27.98M for a married couple using portability. Under current law the exemption stays at this high level and is indexed to inflation each year, so it rises over time rather than reverting to a lower amount. Only the value above your available exemption is taxed, at a top rate of 40%. Because the figure is re-indexed annually, check the current year's number before relying on a plan.
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.