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.
Gegevens gecontroleerd · 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.
Bron: GOV.UK — IHT residence nil rate band (gov.uk/guidance/inheritance-tax-residence-nil-rate-band); transfer of threshold; charity reduced rate. · bijgewerkt 2026
🧮
Vul de velden in om de resultaten in realtime te zien
Bevalt deze rekenmachine u?
Maak een gratis account aan om uw berekeningen op te slaan, de geschiedenis te bekijken en als PDF te exporteren. Upgrade naar Pro voor alle 319 rekenmachines.
Een vraag over dit resultaat?
Stel deze aan Solva, de AI-financieel adviseur van ActioFin — antwoorden gebaseerd op officiële teksten.
5 gratis vragen per dag met een gratis account
Alles over IHT Residence Nil Rate Band Calculator
📋Overzicht+
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.
💡 Best practices
- 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%.
🔢 Concreet voorbeeld
£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).
📖Handleiding+
Zo gebruikt u deze rekentool
- 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.
📚Woordenlijst+
- 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.
ℹ️Bronnen & updates+
Laatste gegevensupdate
5 juli 2026
Bronnen en referenties
GOV.UK — IHT residence nil rate band (gov.uk/guidance/inheritance-tax-residence-nil-rate-band); transfer of threshold; charity reduced rate.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
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.