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Family and inheritance
Inheritance Tax
Estimate tax on a simple estate under 2026/27 nil-rate and residence bands, including transfers and residence-band taper.
Open calculatorUK / 2026/27
Inheritance Tax estimate calculator
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Illustrative Inheritance Tax on the estate
| Net estate before exemptions | £800,000.00 |
|---|---|
| Exempt spouse / civil-partner inheritance | £0.00 |
| Available general nil-rate band | £325,000.00 |
| Residence nil-rate band after taper | £175,000.00 |
| Taxable estate | £300,000.00 |
| Estate after this tax | £680,000.00 |
Simple estate under 2026/27 rules. Assumes UK IHT scope and full spouse exemption eligibility. No trusts, foreign-asset rules, charity reduction, business/agricultural relief, downsizing addition or tax on lifetime gifts. Gift input only reduces the available band. Include only assets within IHT; pension treatment is not determined here. Transfer percentages require estate records, not an assumption that marriage doubles allowances.
Check the inputs to calculate a result.
Calculation details
Bands and taper
The general nil-rate band is £325,000. A qualifying home left to direct descendants can add up to £175,000, limited by home value. The residence band tapers by £1 for every £2 of net estate over £2 million, before spouse exemptions. Eligible unused spouse or civil-partner bands may transfer.
Example
An £800,000 simple estate with no debts or spouse exemption, a qualifying home worth at least £175,000 and no transferred bands leaves £300,000 taxable. At 40%, estimated estate tax is £120,000.
Limits
Not an estate-planning recommendation or probate calculation. Assumes UK IHT scope and full spouse exemption eligibility. Excludes trusts, foreign-asset issues, charity reduction, downsizing addition, business/agricultural relief and tax on gifts themselves. Transfer percentages need estate records. Pension treatment is not determined here; only include assets within IHT.
Sources
- Standard estate tax rate, nil-rate band and spouse exemptions
- Residence nil-rate band, direct descendants and taper
- 2026/27 nil-rate and residence bands
Checked 2026-10-25. Estimate only, not financial advice.