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Inheritance Tax Calculator

Estimate tax on a straightforward estate, including an eligible home and any confirmed transferred allowances.

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Allowances depend on the estate

For 2026/27 the ordinary nil-rate band is £325,000 and the residence band is up to £175,000. The estimate applies the standard 40% rate to the balance. An eligible home must pass to direct descendants.

The residence band reduces by £1 for each £2 that the net estate exceeds £2 million, before reliefs and exemptions. Its use is also limited by the qualifying home value. Transferred percentages need to be established from a deceased spouse or civil partner's unused allowances; they are not automatic.

For a straightforward estate passing to non-exempt beneficiaries. Excludes spouse and charity exemptions, reduced charity rates, business and agricultural relief, downsizing additions, trusts and tax on lifetime gifts. See HMRC's overview and residence band rules.

Tax year: 6 April 2026 to 5 April 2027. See our 2026/27 tax rates and sources. This is an estimate under the assumptions above, not a tax return or individual advice.

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