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The federal estate tax exemption is $13.61 million per person (2024), indexed for inflation. Amounts above the exemption are taxed at rates from 18–40%. The unlimited marital deduction allows assets to pass tax-free to a US citizen spouse. Portability lets a surviving spouse use the deceased's unused exemption. State estate taxes apply in about 12 states with lower exemptions.
Flat-rate toy model on the taxable estate after a fixed exemption—not real transfer tax law.
Taxable
$6,390,000
Estimated tax
$2,556,000