Tax & Payroll
Federal Estate & Gift Tax Unified Credit Calculator (2026)
Estimate federal estate tax after the 2026 basic exclusion and lifetime taxable gifts.
Preparing your result…
What this calculator does
Estimates federal estate tax.
What your result means
Tax due above the unified exclusion.
Formula
Taxable = estate − deductions + lifetime gifts; tax ≈ 40% × max(0, taxable − ($15,000,000 + DSUE))
The step-by-step working for your own numbers appears with the result above and in the PDF report.
Frequently asked questions
Symbols and assumptions
- BEA
- Basic exclusion amount
- • Tax year 2026 figures from IRS Rev. Proc. 2025-32 unless stated.
- • $15,000,000 basic exclusion; 40% top rate.
Sources and review
Reviewed 2026-09-23 · Next review 2027-01-15
- • Graduated rates below the exclusion are fully offset by the credit; state estate taxes excluded.
- • Federal only — state and local taxes are excluded.
- • Rules change annually; figures apply to tax year 2026 only.
- • Educational estimate, not tax advice.
Important limitation
This is an educational estimate based only on the values and formula shown. Verify current rates, rules, units, and professional standards before relying on the result. It is not personalized financial or investment advice.
Report a mistake or request an improvement
Tell us if a formula, unit, explanation, or result needs attention. Your message will include this calculator’s name and page.
Related calculators
Additional Medicare Tax Calculator (Form 8959)
Estimate the extra 0.9% Medicare tax on wages and self-employment income above the statutory threshold.
Adoption Tax Credit Calculator (2026, Form 8839)
Estimate your adoption credit after the income phase-out, including the refundable portion.
Alternative Minimum Tax Calculator (2026, Form 6251)
Estimate whether you owe AMT by comparing tentative minimum tax with your regular tax.
American Opportunity Tax Credit (AOTC) Calculator
Estimate the AOTC for a student's first four years of college, including the refundable 40%.
Annual Gift Tax Exclusion Calculator (2026)
Find out how much of your gifts fall under the annual exclusion and how much uses lifetime exemption.
Child Tax Credit & Phase-out Calculator (2026)
Estimate your 2026 Child Tax Credit and Credit for Other Dependents after the income phase-out.