UK Inheritance Tax estate calculator 2026/27
Estimate an estate’s nil-rate bands, residence nil-rate band, taxable amount and a broad Inheritance Tax liability.
How the Inheritance Tax estimate works
This estate estimate deducts entered debts and exemptions, applies the nil-rate band and any confirmed transferred percentage, then limits the residence band to the net qualifying home share inherited by direct descendants.
Rules checked
Read the checking method
What the result includes
- Standard and transferred nil-rate-band percentages
- Residence-band cap and taper above a £2 million net estate
- 40% or the entered 36% charity-rate route
What to have ready
- Open-market estate values and deductible debts
- Net qualifying home share passing to direct descendants
- Earlier spouse or civil-partner estate records for any transfer claim
Questions about Inheritance Tax
Should the full house value be entered as the qualifying home?
Not necessarily. Enter only the qualifying interest in this estate, net of secured debt, that is closely inherited by direct descendants.
Does the calculator include lifetime gifts?
No. Gifts, trusts, domicile, business and agricultural reliefs and estate components can materially change liability and require an estate-specific review.
About this estimate
Lifetime gifts, trusts, domicile and residence, business or agricultural relief, charity calculations, valuation rules and transferred allowances require estate-specific professional advice.