Estate Tax Calculator (2026)
Only estates above the exclusion owe federal tax. OBBBA made the higher $15,000,000 per-person exclusion permanent. Add portability to model a married couple’s combined shield.
OBBBA permanently set the basic exclusion at $15,000,000 per person ($30,000,000 for a couple) for 2026 and later, indexed for inflation. The 40% rate applies only to the amount above the exclusion.
Portability lets a surviving spouse inherit a deceased spouse’s unused exclusion — but it must be claimed on a timely estate tax return (Form 706), even when no tax is due.
Not tax, legal, or financial advice
FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.
Sources & methodology
Figures as of: 2026-08-09
- IRS — Tax inflation adjustments for tax year 2026 (Rev. Proc. 2025-32) — Internal Revenue Service
- IRS Pub. 15 (Circular E), Employer’s Tax Guide 2026 — Social Security wage base $184,500 — Internal Revenue Service
- IRS Pub. 15-T (2026), Federal Income Tax Withholding Methods — Internal Revenue Service
- IRS Form 1041-ES (2026) — capital gains rate thresholds — Internal Revenue Service
- OBBBA (One Big Beautiful Bill Act), Pub. L. 119-21 — SALT, estate, QBI, QSBS, senior deduction — Internal Revenue Service