IHT Residence Nil Rate Band Calculator
Calculate Inheritance Tax with the £175,000 residence nil rate band: home-to-descendants cap, £2m taper, transferred spouse allowances and the 36% charity rate.
Daten geprüft · Juli 2026
What is the residence nil rate band worth?
Up to £175,000 per person (frozen until April 2030), on top of the £325,000 nil rate band — but never more than the value of the home share passing to direct descendants.
Quelle: GOV.UK — IHT residence nil rate band (gov.uk/guidance/inheritance-tax-residence-nil-rate-band); transfer of threshold; charity reduced rate. · aktualisiert 2026
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Alles über IHT Residence Nil Rate Band Calculator
📋Überblick+
Computes IHT (2025/26) combining the £325,000 nil rate band and the £175,000 residence nil rate band when a home passes to direct descendants — capped at the home value, tapered £1 per £2 above a £2,000,000 estate — plus transferred allowances from a deceased spouse and the reduced 36% rate when at least 10% of the net estate goes to charity.
💡 Bewährte Vorgehensweisen
- A widow or widower can inherit up to 100% of both bands — up to £1,000,000 of combined allowances.
- The RNRB only works if the home (or a share) passes to direct descendants — leaving it into some trusts loses it.
- Leaving 10% of the net estate to charity cuts the IHT rate on the rest from 40% to 36%.
🔢 Konkretes Beispiel
£800,000 estate with a £400,000 home left to the children: £325,000 NRB + £175,000 RNRB = £500,000 of allowances — IHT of 40% on £300,000 = £120,000 (15% effective).
📖Anleitung+
So verwenden Sie diesen Rechner
- 1
Enter the total estate value and the home value passing to children or grandchildren.
- 2
Add transferred nil rate band percentages from a predeceased spouse.
- 3
Add any charity legacy to test the 36% reduced rate.
- 4
Read the allowances, taxable estate and IHT due.
📚Glossar+
- Residence nil rate band (RNRB)
- £175,000 extra allowance (frozen to 2030) when a qualifying residence passes to children, grandchildren or their spouses — capped at the value of the home share they receive.
- £2m taper
- Estates above £2,000,000 lose £1 of RNRB per £2 of excess — a single RNRB disappears at £2.35m, a doubled one at £2.7m.
ℹ️Quellen & Aktualisierung+
Letzte Datenaktualisierung
5. Juli 2026
Quellen und Referenzen
GOV.UK — IHT residence nil rate band (gov.uk/guidance/inheritance-tax-residence-nil-rate-band); transfer of threshold; charity reduced rate.
Die Daten dieses Rechners werden regelmäßig aktualisiert, um die neuesten offiziellen Sätze abzubilden. Im Zweifel konsultieren Sie die oben genannten offiziellen Quellen.
FAQ — IHT Residence Nil Rate Band Calculator
What is the residence nil rate band worth?+
Up to £175,000 per person (frozen until April 2030), on top of the £325,000 nil rate band — but never more than the value of the home share passing to direct descendants.
How does the £2 million taper work?+
For every £2 of estate above £2,000,000, £1 of RNRB is lost. A single £175,000 RNRB vanishes at £2.35m; a full transferred double RNRB at £2.7m.
Who counts as a direct descendant?+
Children, grandchildren and their lineal descendants — including adopted, step and foster children, and their spouses or civil partners.