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Inheritance Tax Calculator

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Calculate estate/inheritance tax across UK, USA, and South Africa — threshold, nil-rate band, and liability in each jurisdiction.

🌍 UK · USA · SA✔ Current Rates

🏛️ Inheritance Tax Calculator

Results update instantly as you type

🇬🇧 United Kingdom
🇺🇸 United States
🇿🇦 South Africa
£
£
£
Estimated Inheritance / Estate Tax
£0
Enter estate value above
Tax Liability
£0
Taxable Estate
£0
Threshold/NRB
£325,000
ℹ️ Spouse transfers are exempt. Additional RNRB of £175,000 may apply for residential property passing to direct descendants.

How to Use the Inheritance Tax Calculator

1

Select your jurisdiction

Choose US federal estate tax, UK inheritance tax, South Africa estate duty, or Canada. Each has different rates, exemption thresholds, and calculation methods.

2

Enter the gross estate value

Input the total value of assets being transferred: real estate, investments, bank accounts, business interests, life insurance paid to the estate, and personal property.

3

Enter available deductions

Include the marital deduction (unlimited in US and UK), charitable bequests, funeral costs, debts of the deceased, and the applicable nil-rate band or basic exclusion amount.

4

Review tax payable against estate liquidity

Compare the estimated tax against liquid assets in the estate. A large tax bill with illiquid assets (property, business) may require planning through trusts or life insurance well before death.

Inheritance Tax by Jurisdiction

🇬🇧 United Kingdom — IHT

UK Inheritance Tax (IHT) is levied at 40% on estates above the nil-rate band (NRB) of £325,000. An additional Residence Nil-Rate Band (RNRB) of £175,000 applies when a main residence passes to direct descendants, giving a combined threshold of £500,000 per person (or £1,000,000 for a married couple if unused NRB is transferred). Transfers between spouses and civil partners are fully exempt.

🇺🇸 United States — Federal Estate Tax

The federal estate tax applies only to very large estates. The 2024 exemption is $13.61 million per individual ($27.22M for couples). The estate tax rate is 40% on amounts above the exemption. Most estates are exempt. Many states have their own separate estate or inheritance taxes with lower thresholds.

🇿🇦 South Africa — Estate Duty

South Africa levies Estate Duty at 20% on estates up to R30 million, and 25% on the balance above R30 million. There is a primary abatement of R3.5 million per deceased person (or R7 million for surviving spouses with unused abatement). Bequests to surviving spouses are fully exempt.

📐 UK IHT Calculation

IHT = (Estate − NRB − RNRB − Spouse − Charity) × 40%
NRB£325,000 (Nil-Rate Band)
RNRB£175,000 (if residential property to descendants)
Rate40% (or 36% if 10%+ to charity)

Frequently Asked Questions

No. Transfers between spouses and civil partners are fully exempt from UK IHT. Furthermore, any unused nil-rate band can be transferred to the surviving spouse's estate, potentially doubling the threshold to £650,000 (or £1,000,000 with RNRB).
South Africa does not have an "inheritance tax" as such — it has Estate Duty, which is levied on the deceased estate (not the beneficiary). Beneficiaries generally receive inheritances free of tax, though income earned after transfer is taxable.
Gifts made during your lifetime are generally Potentially Exempt Transfers (PETs). If you survive 7 years after making the gift, it falls outside your estate for IHT purposes. Gifts within 7 years of death are included in the estate, though taper relief reduces the IHT on gifts made 3–7 years before death.
No. The US does not have a federal inheritance tax. There is a federal estate tax, but it only applies to estates over $13.61 million per person (2026). Only 6 states have an inheritance tax: Iowa, Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Rates and exemptions vary by state and relationship to the deceased.
The federal estate tax exemption is $13.61 million per individual ($27.22 million for a married couple with portability election) in 2026. Estates below this threshold owe no federal estate tax. The Tax Cuts and Jobs Act doubled the exemption — it is currently scheduled to revert to approximately $7 million (inflation-adjusted) after 2025 unless Congress acts.
No. Assets passed directly to a US citizen surviving spouse are exempt from federal estate tax under the unlimited marital deduction — regardless of amount. The surviving spouse also inherits any unused exemption (portability), effectively doubling the couple's combined exemption. Non-citizen spouses do not receive the unlimited marital deduction.
⚠️ Disclaimer Estimates for informational purposes only. Not legal or financial advice. Consult a qualified professional.

Sources & Methodology

Calculations are based on the most current publicly available data from authoritative government and industry sources: