Estimate UK IHT with the £325k Nil-Rate Band, £175k Residence Nil-Rate Band, taper and the 36% charity rate.
Données vérifiées · May 2026
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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.
Enter the total estate value.
Enter the value of any home passing to direct descendants.
Set transferable spouse bands and charitable gifts.
Read the IHT payable and what passes to heirs.
Last data update
May 21, 2026
Sources and references
HMRC IHT (gov.uk/inheritance-tax); Inheritance Tax Act 1984 ss 7, 8D; Finance Act 2012.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
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The Residence Nil-Rate Band is reduced by £1 for every £2 by which the estate exceeds £2m, so it is fully withdrawn on larger estates.