Estate Tax Calculator 2026
Calculate federal and state estate taxes, exemptions, and net inheritance. Enter estate value, debts, marital status, and state — get instant results.
Estate Tax Calculator
2026 Federal + State Estate Tax
Estate Details
Filing Information
Total Estate Tax
$2,229,800
$5,710,000 taxable above your $13,990,000 exemption
- Federal Tax
- $2,229,800
- State Tax
- $0
- Net Inheritance
- $17,470,200
$19,700,000
Net Estate
$13,990,000
Exemption Applied
11.3%
Effective Rate
None
State Selected
📊 Federal Bracket Breakdown
| Rate | Above Exemption Range | Taxable Amount | Tax Owed |
|---|---|---|---|
| 18% | $0 - $10,000 | $10,000 | $1,800 |
| 20% | $10,000 - $20,000 | $10,000 | $2,000 |
| 22% | $20,000 - $40,000 | $20,000 | $4,400 |
| 24% | $40,000 - $60,000 | $20,000 | $4,800 |
| 26% | $60,000 - $80,000 | $20,000 | $5,200 |
| 28% | $80,000 - $100,000 | $20,000 | $5,600 |
| 30% | $100,000 - $150,000 | $50,000 | $15,000 |
| 32% | $150,000 - $250,000 | $100,000 | $32,000 |
| 34% | $250,000 - $500,000 | $250,000 | $85,000 |
| 37% | $500,000 - $750,000 | $250,000 | $92,500 |
| 39% | $750,000 - $1,000,000 | $250,000 | $97,500 |
| 40% | $1,000,000 - + | $4,710,000 | $1,884,000 |
How the Federal Estate Tax Works in 2026
The federal estate tax only applies to estates whose taxable value exceeds the exemption threshold. For 2026, that exemption is $13,990,000 per individual — meaning fewer than 1 in 400 estates owe anything at all. Married couples can combine both exemptions through portability for a combined shelter of roughly $27.98 million. Assets left to a surviving U.S. citizen spouse are 100% exempt under the unlimited marital deduction, regardless of estate size.
$13,990,000
2026 Exemption
40%
Top Federal Rate
$27,980,000
Married Exemption
$19,000
Annual Gift Excl.
2026 Federal Estate Tax Rates
The federal estate tax is progressive — different portions of the taxable estate above the exemption are taxed at different rates, up to a top rate of 40%.
| Taxable Amount Above Exemption | Tax Rate | Tax Owed |
|---|---|---|
| $0 - $10,000 | 18% | $0 + 18% of excess |
| $10,000 - $20,000 | 20% | $1,800 + 20% of excess |
| $20,000 - $40,000 | 22% | $3,800 + 22% of excess |
| $40,000 - $60,000 | 24% | $8,200 + 24% of excess |
| $60,000 - $80,000 | 26% | $13,000 + 26% of excess |
| $80,000 - $100,000 | 28% | $18,200 + 28% of excess |
| $100,000 - $150,000 | 30% | $23,800 + 30% of excess |
| $150,000 - $250,000 | 32% | $38,800 + 32% of excess |
| $250,000 - $500,000 | 34% | $70,800 + 34% of excess |
| $500,000 - $750,000 | 37% | $155,800 + 37% of excess |
| $750,000 - $1,000,000 | 39% | $248,300 + 39% of excess |
| $1,000,000 - and up | 40% | $345,800 + 40% of excess |
States With Their Own Estate Tax in 2026
12 states plus Washington DC impose their own estate tax, often with much lower exemptions than the federal threshold. If the decedent lived in one of these states, both federal and state estate taxes may apply.
| State | Exemption | Top Rate |
|---|---|---|
| Massachusetts | $2,000,000 | 16% |
| Oregon | $1,000,000 | 16% |
| Washington | $2,193,000 | 20% |
| Maryland | $5,000,000 | 16% |
| Minnesota | $3,000,000 | 16% |
| Illinois | $4,000,000 | 16% |
| New York | $7,160,000 | 16% |
| Connecticut | $13,610,000 | 12% |
| Hawaii | $5,490,000 | 20% |
| Maine | $6,800,000 | 12% |
| Vermont | $5,000,000 | 16% |
| Rhode Island | $1,774,583 | 16% |
| Washington DC | $4,528,800 | 16% |
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