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Inheritance Tax Calculator UK

Our Inheritance Tax (IHT) calculator helps you estimate the potential tax liability on your estate based on the 2026/27 tax year rules.

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Estimated IHT Liability

Total Tax-Free Threshold

£325,000

Estimated IHT Due

£0.00

Understanding Inheritance Tax (IHT)

Inheritance Tax (IHT) is a tax on the estate (the property, money and possessions) of someone who has died. The amount of tax due depends on the value of the estate and who it is being left to. Planning ahead can significantly reduce your IHT liability. This Calculator Site tool is designed to give you a clear estimate based on current UK rules.

Every individual has a standard tax-free allowance called the nil-rate band (NRB), which is £325,000 for the 2026/27 tax year. Additionally, the residence nil-rate band (RNRB) provides an extra £175,000 if you pass your main home to direct descendants. You can learn more about your potential liabilities with our Capital Gains Tax Calculator.

Spouse Exemption is a Key Factor

There is normally no IHT to pay on assets left to a spouse or civil partner, as long as they are domiciled in the UK. Any unused nil-rate band from the deceased can also be transferred to the surviving partner, potentially doubling their tax-free allowance. Check your net income with our Take-Home Pay Calculator.

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IHT by the Numbers

The standard Inheritance Tax rate is 40%, charged on the portion of your estate above your available tax-free threshold. For example, if your estate is worth £600,000 and your threshold is £500,000, IHT would be charged at 40% on £100,000.

40%

Standard IHT Rate

£325,000

Nil-Rate Band (NRB)

£175,000

Residence NRB

For more complex scenarios, such as involving trusts or business assets, it is wise to seek professional financial advice. You might also find our Stamp Duty Calculator useful for property-related tax planning.

How to use this Calculator Site tool

Enter your total estimated estate value and the value of your main home. Tick the boxes if you are passing your home to direct descendants or leaving your entire estate to a spouse. The calculator will instantly show your estimated IHT liability and the tax-free threshold used. It is a simple way to get a clear picture of your potential inheritance tax (see GOV.UK) situation.

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Frequently Asked Questions

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