US Federal Estate & Gift Tax Calculator
Calculate federal estate tax liability, lifetime exemption ($13.61M / $27.22M married portability), taxable estate base, and 40% top bracket taxes.
Calculated Results
Frequently Asked Questions
What is the federal estate and gift tax exemption?
For 2026, the basic exclusion amount is approximately $13,610,000 per individual ($27,220,000 for a married couple utilizing portability). Estates valued below this threshold owe $0 in federal estate taxes.
What is the federal estate tax rate on amounts above the exemption?
Once taxable estate assets exceed the lifetime exemption, the marginal federal estate tax rate is a flat 40% (Form 706).
What is marital deduction and spousal portability (DSUE)?
Under the Unlimited Marital Deduction, any amount transferred to a surviving US citizen spouse is 100% tax-free. Furthermore, portability allows a surviving spouse to elect to use their deceased spouse's unused exemption (DSUE).
How does the annual gift tax exclusion work?
In 2026, any individual can gift up to $18,000 per calendar year to any number of recipients without triggering gift taxes or reducing their lifetime $13.61M estate tax exemption.