Estate Tax Calculator 2025 — Federal & State
Estimate federal estate tax based on your gross estate, deductions, and filing status. Includes 2025 federal exemption ($13.99M) and all 12 states with estate taxes. See if your estate is below the exemption.
Estate Tax Calculator
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Federal Exemption
$13.99M
Total Tax
$0
No estate tax is due — the estate is within the exemption threshold.
The Formula
Federal estate tax applies a graduated rate (up to 40%) only on the portion of the estate exceeding the exemption. For 2025, the federal exemption is $13.99 million per individual ($27.98M for married couples using portability).
Variable Definitions
2025 Federal Exemption
The IRS allows each person to transfer up to $13.99 million tax-free. Estates below this amount owe zero federal estate tax. This limit is scheduled to sunset to approximately $7M (inflation-adjusted) after 2025 unless Congress acts.
Married Couple Exemption
Married couples can combine exemptions via a "portability election" on the first spouse's estate return, effectively doubling the exemption. This requires filing a federal estate tax return (Form 706) even if no tax is owed.
Deceased Spouse Unused Exclusion
The portability amount — the unused portion of the first spouse's exemption that can be transferred to the surviving spouse. Must be elected on a timely filed Form 706.
How to Use This Calculator
- 1
Enter the total fair market value of all assets: real estate, investments, retirement accounts, business interests, life insurance.
- 2
Subtract known debts and deductions (mortgages, funeral costs, admin fees).
- 3
Select filing status — married couples effectively have double the federal exemption.
- 4
Select your state — 12 states plus DC levy their own estate taxes with lower exemptions.
- 5
If your estate is below the federal exemption, you owe $0 in federal estate tax.
Common Applications
- Estimate whether your estate exceeds the federal exemption threshold and calculate the potential estate tax liability for your heirs.
- Compare how different filing statuses and state estate tax thresholds affect the total tax burden on your estate.
- Plan estate reduction strategies by understanding how the progressive estate tax rates apply to assets above the exemption limit.
Only about 0.1% of estates owe federal estate tax - the first caption: 3.99M per individual is exempt in 2025, though state taxes may apply at lower thresholds
Understanding the Concept
Only about 0.1% of estates actually owe federal estate tax — estates must exceed $13.99 million (2025) before any federal tax applies. However, state estate taxes can apply at much lower thresholds: Oregon taxes estates above $1 million, Massachusetts above $2 million. IMPORTANT NOTE: This calculator uses the 2025 federal exemption of $13.99M. The Tax Cuts and Jobs Act provisions are scheduled to sunset after 2025, which could reduce the exemption to approximately $7M. Consult an estate planning attorney for current law status.
Frequently Asked Questions
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