UK Inheritance Tax (IHT) Calculator 2025

Estimate the Inheritance Tax (IHT) due on an estate for the 2025–26 tax year. Includes the nil-rate band, residence allowance, spouse exemptions and lifetime gifts.

UK Inheritance Tax (IHT) Calculator

Estimate inheritance tax for the 2025/26 tax year, including Nil-Rate Band (NRB), Residence NRB (RNRB), spouse transfers, gifts in the last 7 years, and charity rate reduction.

Estate & Deductions

Allowances & Transfers

Gifts in the Last 7 Years

Indicative results only — not a substitute for professional advice.

Ready
Taxable Estate (after allowances) £0.00
IHT on Estate £0.00
IHT on Gifts £0.00
Total IHT Payable £0.00
Breakdown Amount
No data yet

 

Inheritance Tax Rates and Allowances 2025–26

Explore more UK tax tools including VAT Calculator, Income Tax Calculator, Stamp Duty Calculator, Capital Gains Tax Calculator and Rental Income Tax Calculator.

Nil-Rate Band Tax-Free Allowance
Standard Nil-Rate Band £325,000
Residence Nil-Rate Band Property Inheritance
Allowance Details
£175,000 Available when passing a main residence to direct descendants
Up to £500,000 total Combined allowance with the standard nil-rate band
IHT Tax Rate
IHT rate on taxable estate 40%
Reduced rate donation of 10% to charity 36%
Spouse and Civil Partner Exemptions

If you leave your estate to your spouse or civil partner:

Spouse exemption No Inheritance Tax due
Unused allowances Transferred to the surviving spouse

IHT applies in England, Wales and Northern Ireland. For full rules, visit HMRC Inheritance Tax guidance.

How Inheritance Tax Works

Inheritance Tax is paid on the value of an estate above the available allowances. Transfers to spouses or charities are often exempt. Gifts made within 7 years may also become taxable.

  • Nil-rate band: First £325,000 tax-free.
  • Residence allowance: Additional £175,000 for leaving a home to children or grandchildren.
  • Charity rule: Donate at least 10% to charity to reduce tax from 40% to 36%.
  • Gifts: Gifts within 7 years may be subject to taper relief.
  • Spouse exemption: No tax when passing everything to a spouse or civil partner.

This calculator includes all allowances and exemptions to estimate Inheritance Tax.

Inheritance Tax Examples

Total Estate £300,000
  • Below nil-rate band
  • No IHT due
  • Total IHT £0
Total Estate £600,000
  • Taxable estate £600,000 − £325,000
  • IHT £275,000 × 40% = £110,000
  • Total IHT £110,000
Estate £800,000 Home left to children
  • Allowances £325,000 + £175,000 = £500,000
  • Taxable £300,000
  • IHT £120,000
  • Total IHT £120,000

Frequently Asked Questions

You may, but the residence nil-rate band can reduce or eliminate tax if the home is left to children or grandchildren.

No. Transfers between spouses or civil partners are exempt, and unused allowances can be transferred.

This UK Inheritance Tax Calculator uses HMRC 2025–26 IHT allowances including the nil-rate band, residence allowance and charity reduction rules. View all tax tools on the TaxCalcUK Sitemap.