Inheritance Tax (UK)
Estimate UK IHT with the £325k Nil-Rate Band, £175k Residence Nil-Rate Band, taper and the 36% charity rate.
Gegevens gecontroleerd · mei 2026
What is the inheritance tax threshold in the UK?
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.
Bron: HMRC IHT (gov.uk/inheritance-tax); Inheritance Tax Act 1984 ss 7, 8D; Finance Act 2012. · bijgewerkt 2026
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Alles over Inheritance Tax (UK)
📋Overzicht+
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.
💡 Best practices
- A couple can combine bands up to £1m where a home passes to children.
- The RNRB tapers away £1 per £2 once the estate exceeds £2m.
🔢 Concreet voorbeeld
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.
📖Handleiding+
Zo gebruikt u deze rekentool
- 1
Enter the total estate value.
- 2
Enter the value of any home passing to direct descendants.
- 3
Set transferable spouse bands and charitable gifts.
- 4
Read the IHT payable and what passes to heirs.
📚Woordenlijst+
- Nil-Rate Band
- £325,000 taxed at 0%; transferable from a deceased spouse.
- Residence Nil-Rate Band
- Up to £175,000 where a main residence passes to direct descendants.
ℹ️Bronnen & updates+
Laatste gegevensupdate
21 mei 2026
Bronnen en referenties
HMRC IHT (gov.uk/inheritance-tax); Inheritance Tax Act 1984 ss 7, 8D; Finance Act 2012.
De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.
FAQ — Inheritance Tax (UK)
What is the inheritance tax threshold in the UK?+
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.
What is the inheritance tax rate?+
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.
Can a married couple combine inheritance tax allowances?+
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.
When does the Residence Nil-Rate Band taper away?+
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.