US Federal Estate Tax Calculator
Estimate federal estate tax liability based on estate value and 2024 exemption amounts.
Calculation Inputs
Calculation Results
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Enter inputs on the left and click Calculate to view results.
Formula & Methodology
Estate Tax = Max(0, Taxable Estate − Exemption) × ~40%
The 2024 estate tax exemption is $13,610,000 per individual. Above that, a flat 40% rate applies on the excess. Exemption reverts to ~$7M after 2025 TCJA sunset.
Frequently Asked Questions
Will the estate tax exemption decrease in 2026?
Yes — the TCJA $13.6M exemption expires after 2025 and reverts to roughly $7M (inflation-adjusted). Consider gifting strategies before then.