Estate Tax Exemption Calculator

2026

Calculate estate tax with 2026 exemption ($15M) and 2026 sunset. See portability for married couples.
$
Filing Status

2026 Exemption

$15.0M

Taxable Estate (2026)

$0.00

Estate Tax (2026)

$0.00

2026 Estate Tax

Gross Estate$15,000,000.00
2026 Exemption$15,000,000.00
Taxable Estate$0.00
Estate Tax (40%)$0.00

2026 Sunset Impact

Post-Sunset Estimated Exemption$7,000,000.00
Taxable Estate (Post-Sunset)$8,000,000.00
Estate Tax (Post-Sunset)$3,200,000.00
Additional Tax After Sunset$3,200,000.00

Planning Considerations

Use exemption before 2026Gift assets now while exemption is high
Irrevocable trustRemove assets from taxable estate
Anti-clawback ruleIRS confirmed gifts made under higher exemption are protected

Use the Estate Tax Exemption Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Our Estate Tax Exemption Calculator helps you estimate potential federal estate tax liability, specifically considering the significant changes anticipated in 2026. This calculator incorporates the projected $15 million individual exemption for 2026 and the 'sunset' provision, which will dramatically alter estate planning for many. Understanding these future implications is crucial for proactive financial and legacy planning.

This calculator applies the 2026 projected individual estate tax exemption of $15 million, adjusted for inflation, and a top federal estate tax rate of 40%. For married couples, it accounts for 'portability,' allowing the surviving spouse to use any unused portion of the deceased spouse's exemption. The calculation subtracts the applicable exemption(s) from the gross estate value before applying the tax rate to any taxable amount.

Remember, this calculator provides an estimate and does not account for state estate taxes, which vary significantly. A common mistake is overlooking portability; ensure your estate plan allows for the election of portability to maximize your combined exemption. Always consult with a qualified estate planning attorney or financial advisor for personalized advice.

Example: Married Couple with a $25 Million Estate in 2026

  1. 1 Input: A married couple has a combined estate value of $25,000,000. Both spouses pass away in 2026, with the first spouse's unused exemption being portable to the second spouse.
  2. 2 Calculation: Each spouse has a $15,000,000 individual exemption. With portability, the couple has a combined exemption of $30,000,000 ($15M + $15M). Their $25,000,000 estate is less than the $30,000,000 combined exemption.
  3. 3 Result: The estimated federal estate tax liability for this couple is $0.00.
  4. 4 Context: This example demonstrates how portability can significantly reduce or eliminate federal estate tax for married couples, even with substantial assets, by fully utilizing both spouses' exemptions.

Source: IRS — Forms, Instructions & Publications · Last updated: April 2026

Frequently Asked Questions

What is the estate tax exemption for 2026?
The 2026 federal estate tax exemption is approximately $15 million per person ($30 million for a married couple using portability). Estates below this threshold owe no federal estate tax. Above the exemption, the tax rate is 40%.
What is portability for estate tax?
Portability allows a surviving spouse to use the deceased spouse unused estate tax exemption in addition to their own. If the first spouse dies using only $5 million of their $15 million exemption, the survivor can shelter up to $25 million ($10 million unused plus their own $15 million). A timely estate tax return must be filed to elect portability.
Is the estate tax exemption going to decrease?
The TCJA doubled exemption was set to sunset after 2025, which would have cut it roughly in half. Current 2026 legislation has maintained the higher exemption levels. Monitor future legislation as this could change in subsequent years.

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