Estate Tax Exemption Calculator — 2026 $15M OBBBA Exclusion, Free

Project your 2026 federal estate tax under the permanent $15M exclusion.

The One Big Beautiful Bill Act permanently set the federal estate, gift, and generation-skipping transfer (GST) tax basic exclusion at $15,000,000 per person for 2026 — up to $30,000,000 for a married couple who elects portability. This tool applies that exclusion, any prior taxable gifts, and the flat 40% rate to your own numbers.

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1. Filing situation

Filing status

Deceased spouse's unused exclusion (DSUE) already elected ($)

Choose "married" only if a Form 706 portability election was actually filed for a deceased spouse's estate. Being married alone does not add a second exclusion automatically.

2. Your numbers

Gross estate value ($)

Prior taxable lifetime gifts, Form 709 total ($)

Prior taxable gifts means amounts reported on Form 709 that exceeded the annual per-recipient exclusion ($19,000 in 2026) — not routine gifts within the annual exclusion, which never use up your lifetime exemption.

Fill in your filing situation and numbers, then click Calculate.

What this does not cover

Federal tax only. Several states impose their own estate or inheritance tax with thresholds far below $15,000,000, depending on the decedent's state of domicile — not modeled here.
No marital or charitable deduction. Property passing outright to a surviving spouse or to charity can reduce or defer estate tax beyond what this calculator shows — this tool projects exposure against the gross estate figure you supply, not a fully planned estate.
No valuation discounts. Discounts for minority interests or lack of marketability in closely held businesses or family entities are not modeled.
Not a Form 706 or Form 709. This is a planning estimate, not a filed return.

Common questions

What is the 2026 federal estate tax exemption?

The One Big Beautiful Bill Act permanently set the federal estate, gift, and generation-skipping transfer tax basic exclusion amount at $15,000,000 per person starting January 1, 2026, with no scheduled expiration. A married couple can shield up to $30,000,000 combined if the surviving spouse elects portability of the first spouse's unused exclusion.

What is portability (DSUE)?

Portability lets a surviving spouse add a deceased spouse's unused exclusion (DSUE) to their own $15,000,000 exclusion, by timely filing Form 706 for the deceased spouse's estate and electing it — even if no estate tax was owed at that death. It is not automatic; the election has to be made.

Is the GST exemption portable too?

No. The generation-skipping transfer (GST) exemption was also raised to $15,000,000, but unlike the estate/gift exclusion, the GST exemption has never been portable between spouses. A deceased spouse's unused GST exemption cannot be added to a survivor's own.

Do lifetime gifts reduce my exemption at death?

Yes. Estate tax and gift tax share one unified lifetime exclusion. Taxable gifts made during life (amounts above the $19,000-per-recipient annual exclusion, reported on Form 709) reduce the exclusion that remains to shield your estate when you die.

Does this calculator include state estate tax?

No. This tool projects federal tax only. Several states impose their own estate or inheritance tax with thresholds far below $15,000,000, depending on the decedent's state of domicile — flagged as out of scope, not computed, since this tool has no reliable way to know your domicile.

Is this estate planning advice?

No. This calculator applies the published federal exclusion, portability, and tax-rate rules to the numbers you enter. It does not model the marital deduction, charitable deduction, valuation discounts, or state tax, and it is not a substitute for consulting a qualified estate planning attorney or CPA before you act.