Estate figure

2026 Estate Tax Exclusion Calculator

Estates of people who die during 2026 have a federal basic exclusion amount of $15,000,000, up from $13,990,000 for 2025 decedents. That is an increase of $1,010,000 in a single year.

Enter a gross estate value to see how much falls above the exclusion in either year. This tool reports amounts subject to the federal estate tax; it does not apply a tax rate, account for portability between spouses, or model state-level estate and inheritance taxes.

Official 2026 figures used here

How to read the result

The exclusion is a threshold, not a deduction from tax. An estate valued below it generally owes no federal estate tax; only the value above it is potentially taxable. A $16,000,000 estate in 2026 therefore has $1,000,000 above the line rather than being taxed on the full amount.

The $1,010,000 increase means the same estate can fall entirely below the exclusion in 2026 while remaining partly above it in 2025. The comparison column in the result panel quantifies exactly that shift, which matters when reviewing estate plans drafted under older assumptions.

Portability of an unused exclusion between spouses, lifetime gifts, valuation discounts and state estate taxes can all change the outcome substantially. Those rules are outside this calculator, and an estate of this size warrants professional advice.

Estate documents drafted under older figures are a common source of confusion. Formula clauses that divide assets by reference to the federal exclusion amount can produce a different split in 2026 than the same clause produced in 2025, even when the estate itself has not changed. Portability of a deceased spouse's unused exclusion adds another layer, as do lifetime taxable gifts, which consume part of the same amount. For any estate near the line, the calculation here is a scale check rather than a filing position.

A second reason to check the figure is the gap between federal and state treatment. The federal basic exclusion is adjusted annually and applies uniformly across the country, but state-level estate and inheritance taxes use their own thresholds, rates and residency rules. An estate that owes nothing federally can still face a state filing. Trust structures, jointly held property and beneficiary designations also determine what is actually included in the gross estate before any exclusion is applied, so the number entered into this calculator is a planning estimate of the starting point.

Questions people ask about this figure

Related calculators