Estate Tax Calculator

Calculate federal and state estate tax liability, explore tax-saving strategies, and understand portability benefits for married couples.

Citation: IRC §2001 (federal estate tax), §2010 (unified credit), Rev. Proc. 2025-32 (2026 exemption); state laws noted below.

Your Information

Filing Status

Gross Estate Value

Include all assets: real estate, investments, business interests, retirement accounts

State of Residence

Life Insurance Face Value

Included in gross estate unless in ILIT (see strategies below)

Charitable Deductions

Debts & Funeral Expenses

Lifetime Gifts Already Used

Total lifetime gifts that consumed exemption (not annual exclusions)

Federal Estate Tax Breakdown

IRC §2001, §2010; Rev. Proc. 2025-32

Gross Estate$10.00M

Less: Charitable Deductions$0

Less: Debts & Funeral Expenses$0

= Taxable Estate$10.00M

Less: Unified Credit ($15M)($-15.00M)

Less: Lifetime Gifts Already Used$0

= Net Taxable Amount$0

× Estate Tax Rate (40%)$0

✓ No State Estate Tax

CA has no state estate or inheritance tax.

Combined Tax Summary

Total tax liability

Federal Estate Tax$0

State Estate Tax$0

Total Combined Tax$0

Effective Tax Rate0.00%

% of gross estate

Estate Available to Heirs$10.00M

After all taxes

Tax Reduction Strategies

Full Exemption via Gifting

Gift lifetime exemption during life

Estimated Savings

Move Insurance to ILIT

Remove life insurance from taxable estate

Estimated Savings

Domicile Change to FL (No Estate Tax)

Eliminate state estate tax

Estimated Savings

Educational Disclaimer: This calculator is for educational purposes only and does not constitute legal, tax, or financial advice. Consult with a qualified estate planning attorney, CPA, or financial advisor before making any decisions. Tax calculations use simplified assumptions; actual liability depends on your specific circumstances, recent law changes, and state regulations.