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TaxSightHMRC 2026/27 RATES

Inheritance Tax Calculator

Estimate IHT on your estate with nil rate band (£325,000), residence nil rate band (£175,000) and spouse exemption.

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IHT thresholds 2025/26

Nil rate band£325,000
Residence nil rate band£175,000
Combined maximum£500,000
IHT rate40%
IHT to pay
£0
Effective rate
0%
Beneficiaries receive
£500,000

IHT breakdown

Estate value£500,000
Nil rate band-£325,000
Residence nil rate band-£175,000
Taxable estate£0
IHT at 40%-£0
Beneficiaries receive£500,000