UK Inheritance Tax Calculator
Enter the estate, what is left to a spouse or charity, and the home passing to children or grandchildren. The tool applies the nil rate band, the residence nil rate band with its taper and any unused allowances.
Este conteúdo está em inglês.
These figures are estimates only and are not advice. The figures are for the 2026/27 tax year: nil rate band £325,000, residence nil rate band £175,000, tax at 40% or 36% when at least 10% goes to charity. Gifts in the last seven years, trusts, business and agricultural relief and foreign property are not included.
Exemplos resolvidos
Estate with a family home
Estate £800,000 with a £400,000 home left to children, nothing else
Estate after debts: £800,000.00 Left to a spouse or civil partner (exempt): £0.00 Left to charity (exempt): £0.00 Estate that counts for tax: £800,000.00 Nil rate band available: £325,000.00 Residence nil rate band available: £175,000.00 Residence nil rate band used: £175,000.00 Taxable amount: £300,000.00 Rate: 40% Inheritance tax: £120,000.00 Left for other beneficiaries after tax: £680,000.00
The nil rate band and residence nil rate band cover £500,000 together.
Widow with a late partner’s allowances
Estate £1,000,000 with a £500,000 home left to children, all of a late partner’s allowances unused
Estate after debts: £1,000,000.00 Left to a spouse or civil partner (exempt): £0.00 Left to charity (exempt): £0.00 Estate that counts for tax: £1,000,000.00 Nil rate band available: £650,000.00 Residence nil rate band available: £350,000.00 Residence nil rate band used: £350,000.00 Taxable amount: £0.00 Rate: 40% Inheritance tax: £0.00 Left for other beneficiaries after tax: £1,000,000.00
Together the allowances reach £1,000,000, so no tax is due.
Sobre UK Inheritance Tax Calculator
This inheritance tax calculator estimates the tax on an estate for the 2026/27 tax year. It applies the £325,000 nil rate band, the £175,000 residence nil rate band when a home passes to children or grandchildren, the taper that removes the residence band from estates over £2 million, the spouse and charity exemptions and any unused allowance from a late partner.
Enter the estate after debts, what is left to a spouse or charity, and the value of the home left to direct descendants. You see the tax, the rate used and what is left for other beneficiaries. It is an estimate for planning and not advice, so a solicitor or tax adviser should check any real case.
Como usar UK Inheritance Tax Calculator
- Enter the value of the estate after debts.
- Enter the home left to children or grandchildren, and anything left to a spouse or charity.
- Add any unused nil rate band or residence band from a late partner, as a percentage.
- Read the taxable amount, the rate and the inheritance tax.
Usos comuns
- Getting a first idea of the tax on an estate
- Seeing the effect of leaving a home to children
- Testing the benefit of leaving 10% or more to charity
- Checking how a late partner’s unused allowance helps
Fontes
Última revisão em 15 de outubro de 2026.
Perguntas frequentes
What are the inheritance tax thresholds for 2026/27?
The nil rate band is £325,000 and the residence nil rate band is £175,000. Both are frozen until April 2031. Tax is 40% on the part of the estate above the allowances.
How does the residence nil rate band taper work?
It is reduced by £1 for every £2 the estate is worth above £2 million, and disappears completely once the reduction takes it to zero.
What is the reduced rate for charity?
If at least 10% of the net estate goes to charity, the rate on the taxable part of the estate falls from 40% to 36%. The test in this tool is a simplified version of the official rules.
What does this tool leave out?
Gifts made in the last seven years, trusts, business and agricultural relief, foreign assets, downsizing relief and the pension rules due from April 2027 are not included. Get professional advice for a real estate.