Estate Tax Calculator
Calculate your estimated federal estate tax liability
Estate Tax Calculator
The Estate Tax Calculator estimates federal estate tax due. Many states impose their own estate taxes, but they tend to be less than the federal estate tax. This calculator is mainly intended for use by U.S. residents.
💰 Estate Information
📊 Estate Tax Results
2025 Estate Tax Information
📈 U.S. Estate and Gift Tax Exemptions and Tax Rates
| Year | Lifetime Exemption | Tax Rates |
|---|---|---|
| 2025 | $13.99 million | 40% |
| 2024 | $13.61 million | 40% |
| 2023 | $12.92 million | 40% |
| 2022 | $12.06 million | 40% |
| 2021 | $11.7 million | 40% |
| 2020 | $11.58 million | 40% |
| 2019 | $11.4 million | 40% |
| 2018 | $11.18 million | 40% |
| 2017 | $5.49 million | 40% |
| 2016 | $5.45 million | 40% |
| 2015 | $5.43 million | 40% |
| 2014 | $5.34 million | 40% |
| 2013 | $5.25 million | 40% |
| 2012 | $5.12 million | 35% |
| 2011 | $5 million | 35% |
| 2010 | Repealed | 0% |
| 2009 | $3.5 million | 45% |
| 2008 | $2 million | 45% |
| 2007 | $2 million | 45% |
| 2006 | $2 million | 46% |
| 2005 | $1.5 million | 47% |
| 2004 | $1.5 million | 48% |
| 2003 | $1 million | 49% |
| 2002 | $1 million | 50% |
| 2001 | $675,000 | 55% |
📚 Understanding Estate Tax
Estate Tax vs Inheritance Tax
Estate tax is paid by the estate before distribution, while inheritance tax is paid by the recipients. The federal government only imposes estate tax, not inheritance tax.
Annual Gift Exclusion
For 2025, you can gift up to $19,000 per person annually without using your lifetime exemption. Gifts to spouses, charities, and for medical/educational expenses are unlimited.
Estate Planning
Consider trusts, charitable donations, and lifetime gifting strategies to minimize estate tax. Professional estate planning advice is recommended for larger estates.
About Estate Tax
An estate tax is a tax imposed on the total value of a person's estate at the time of their death. It is sometimes referred to as a "death tax." Although states may impose their own estate taxes in the United States, this calculator only estimates federal estate taxes.
For the context of this calculator, the definition of "estate" should not be confused with a common alternative definition, which is an interest in real property. Depending on the taxable value of an estate, relatively low-valued estates will not require the filing of estate tax returns because they are below the tax exemptions threshold.
Reducing Estate Tax
- Use Accumulated Wealth: The quickest way to reduce estate value, but plan carefully for your lifetime needs
- Charitable Donations: Unlimited deduction for qualified 501(c)3 organizations
- Marriage: Unlimited marital deduction for transfers to surviving spouse
- Annual Gifting: Use the $19,000 annual exclusion to gradually transfer wealth
- Trusts: Various trust structures can help minimize estate tax while preserving family wealth