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Free estate tax threshold calculator. See whether net estate sits below or above a modeled applicable exclusion, how much headroom you have under the threshold, and a simplified 40% federal slice on the excess. More tools on the payroll and tax calculator hub.
Last updated: April 21, 2026
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“Threshold” means the applicable exclusion remaining after prior use — not legal filing advice.
Applicable exclusion (after prior use)
$13,190,000
Net estate
$15,300,000
Headroom below threshold
$0
Taxable above exclusion
$2,110,000
Est. federal estate tax (40%)
$844,000
Net estate is about 100.0% of applicable exclusion (over threshold)
Not legal advice. Form 706 estate tax uses credits, deductions, and graduated rates not shown here.
Planning view
One net number
Useful before layering detailed Form 706 schedules and appraisals.
After prior use
Threshold for comparison
Prior exemption consumed reflects unified credit already used in life or prior filings.
Below threshold
Exclusion − net estate
When net estate exceeds exclusion, headroom shows $0 and taxable slice appears.
Federal slice (model)
× 40% flat rate
Not the graduated Form 706 tax table—only a rough magnitude check.
~$27.98M band
Educational tier
Pair with professional DSUE analysis for real portability elections.
Modes
Notes & rules
Detailed mode explains limits, GST, and state taxes not modeled.
$22M gross, $0.5M deductions, double tier, no prior exemption consumed (illustrative inputs only):
Headroom below threshold
$6,480,000
Est. federal estate tax (40%)
$0
The tool subtracts your deductions bucket from gross estate to form net estate. It then computes applicable exclusion as your chosen exemption (tier default, or a custom amount you type) minus prior exemption consumed. Net estate below that exclusion produces headroom; net estate above produces a taxable slice that is multiplied by 40% in this simplified model. Percent of exclusion used helps compare scenarios year over year even when you stay under the threshold.
Gross estate − deductions → net estate vs applicable exclusion → headroom or taxable × 40%Pair with the gift tax calculator and inherited money tax calculator for related transfer tax planning vocabulary.
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