FullCalculator

Estate Tax Calculator

Individual Estate

Married Couple (Portability)

Formula

Taxable Estate = Estate Value - Deductions - Exemption ($13.61M); Tax rates range from 18% to 40% on the taxable amount

Frequently Asked Questions

What is the estate tax exemption?
For 2024, the federal estate tax exemption is $13.61 million per individual. Estates below this threshold owe no federal estate tax. Married couples can effectively double this using portability.
What is portability?
Portability allows a surviving spouse to use the deceased spouse's unused estate tax exemption, effectively doubling the exemption to ~$27.22 million for a married couple.

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