2025–26 Calculator
UK Inheritance Tax
Calculator
Comprehensive IHT estimation using HMRC rules 2025–26
Jurisdiction
Estate Value
Properties
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Other Assets
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Gifts (Last 7 Years)
Potentially Exempt Transfers (PETs) added to the estate for IHT. Gifts over 7 years ago are ignored. Taper relief reduces tax on gifts made 3–7 years before death.
£
Exemptions & Allowances
❤️ Spouse / Civil Partner Inheriting?
Entire estate exempt from IHT if yes
🏡 Property to Direct Descendants?
Qualifies for Residence NRB (+£175,000)
💑 Transfer Unused Spouse NRB?
Deceased spouse’s unused allowance transferred
Advanced Allowances
Charitable Donations
If ≥10% of net estate is left to charity, IHT rate reduces from 40% to 36% automatically.
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Details changed — click Calculate to update results
2025–26 HMRC Thresholds: NRB £325,000 · RNRB £175,000 · Rate 40% (36% with charity). This tool is for illustrative purposes only. IHT can be complex — consult a qualified financial adviser or solicitor.
