Estimate UK IHT with the £325k Nil-Rate Band, £175k Residence Nil-Rate Band, taper and the 36% charity rate.
🧮
Fuellen Sie die Felder aus, um Ergebnisse in Echtzeit zu sehen
Erstellen Sie ein kostenloses Konto, um Ihre Berechnungen zu speichern, auf den Verlauf zuzugreifen und als PDF zu exportieren. Upgraden Sie auf Pro fuer alle 319 Rechner.
Calculates UK Inheritance Tax for 2025/26: 40% on the estate above the £325,000 Nil-Rate Band (36% if ≥10% goes to charity), with the £175,000 Residence Nil-Rate Band where a home passes to descendants and a taper above £2m.
An £800,000 estate including a £400,000 home left to children: £325,000 Nil-Rate Band + £175,000 Residence Nil-Rate Band = £500,000 tax-free, leaving £300,000 taxed at 40% = £120,000 IHT.
The Nil-Rate Band is £325,000, taxed at 0%. A further Residence Nil-Rate Band of up to £175,000 applies where a main home passes to direct descendants.
IHT is charged at 40% on the estate above the available bands. The rate falls to 36% where at least 10% of the net estate is left to charity.
Yes. Unused Nil-Rate Band and Residence Nil-Rate Band transfer to a surviving spouse or civil partner, so a couple can pass on up to £1m tax-free where a home goes to their children.
The Residence Nil-Rate Band is reduced by £1 for every £2 by which the estate exceeds £2m, so it is fully withdrawn on larger estates.