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Inheritance Tax Calculator (UK 2024/25)

Total estate value (£)

Estate includes a residential property (main home)Use transferred nil-rate band (deceased spouse / civil partner)

What is Inheritance Tax Calculator?

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Inheritance Tax (IHT) is charged at 40% on the value of an estate above the nil-rate band thresholds. The standard nil-rate band is £325,000. An additional residence nil-rate band of £175,000 applies when a main home is left to direct descendants. Married couples can transfer unused allowances to their surviving spouse.

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Vzorec

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f(x)IHT = 40% × (estate value − total nil-rate bands)

Variable Legend

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Symbol	Meno	Jednotka	Popis
IHT	40% × (estate value − total nil-rate bands)	—	40% × (estate value − total nil-rate bands)

How to Inheritance Tax Calculator

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1IHT = 40% × (estate value − total nil-rate bands)
2Standard nil-rate band: £325,000 (frozen until 2028)
3Residence nil-rate band (RNRB): £175,000 — for a main home left to children, grandchildren etc.
4Married couples / civil partners: unused nil-rate bands transfer to survivor, potentially doubling to £650,000 + £350,000 RNRB = £1,000,000
5Annual gift allowance: £3,000/year gifted is exempt · gifts from normal income are exempt · other gifts are potentially exempt if survived 7 years

Worked Examples

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Example 1

Given:Estate £500,000, includes property, single

Výsledok:£0 IHT

£325K + £175K RNRB = £500K — exactly covered

Example 2

Given:Estate £800,000, includes property, single

Výsledok:£120,000 IHT

Taxable: £800K − £500K = £300K × 40% = £120,000

Example 3

Given:Estate £1.5M, married (transferred allowances)

Výsledok:£200,000 IHT

Allowance: £1M. Taxable: £500K × 40% = £200,000

Real-World Applications

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Personal financial planning and budget setting

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Understanding the true cost of borrowing over time

IHT Nil-Rate Band Summary 2024/25

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Allowance	Amount	Condition
Standard NRB	£325,000	All estates
Residence NRB	£175,000	Main home to direct descendants
Transferred NRB (spouse)	+£325,000	If unused at first death
Transferred RNRB (spouse)	+£175,000	If unused at first death
Maximum combined	£1,000,000	Married couple with property

Frequently Asked Questions

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What is Inheritance Tax?

Inheritance Tax (IHT) is charged at 40% on the value of an estate above the nil-rate band thresholds. The standard nil-rate band is £325,000

How accurate is the Inheritance Tax calculator?

The calculator uses the standard published formula for inheritance tax. Results are accurate to the precision of the inputs you provide. For financial, medical, or legal decisions, always verify with a qualified professional.

What units does the Inheritance Tax calculator use?

This calculator works with inches, British pounds, percentages. You can enter values in the units shown — the calculator handles all conversions internally.

What formula does the Inheritance Tax calculator use?

The core formula is: IHT = 40% × (estate value − total nil-rate bands). Each step in the calculation is shown so you can verify the result manually.

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Pro Tip

Charitable donations of 10%+ of the net estate reduce the IHT rate to 36% on the remainder. Life insurance written in trust does not form part of the estate and can cover the IHT bill.

References

Len na informačné účely. Tento nástroj nepredstavuje finančné poradenstvo. Pred investičnými alebo finančnými rozhodnutiami sa poraďte s kvalifikovaným finančným poradcom.

Accuracy-checked

Reviewed October 2026

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