Estimate UK IHT with the £325k Nil-Rate Band, £175k Residence Nil-Rate Band, taper and the 36% charity rate.
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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.
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The Residence Nil-Rate Band is reduced by £1 for every £2 by which the estate exceeds £2m, so it is fully withdrawn on larger estates.