Skip to main content
SwiftWill

UK Inheritance Tax Calculator (2026)

Quick answer

Use our free 2026 Inheritance Tax calculator for England and Wales to calculate your total tax-free allowance (£325,000 nil-rate band + £175,000 residence band) and estimate any tax due at 40%.

UK Inheritance Tax (IHT) Calculator 2026

Calculate your tax-free allowance and estimated Inheritance Tax liability for England & Wales.

Include property, savings, investments & possessions

Leaving 10%+ to charity reduces IHT rate from 40% to 36%.

Calculation Result

Nil-Rate Band:£325,000
Residence Nil-Rate Band:£175,000
Total Tax-Free Threshold:£500,000

Estimated IHT Payable

£0

Your estate is completely within the tax-free allowance.

How a Will Protects You

Without a valid Will, statutory intestacy rules decide how your estate is distributed, which can accidentally trigger unnecessary Inheritance Tax bills.

Protect your estate — £35

How does UK inheritance tax work?

Inheritance Tax (IHT) is a tax on the estate (the property, money and possessions) of someone who has died. In England and Wales, you usually do not have to pay Inheritance Tax if:

  • The value of your estate is below the £325,000 Nil-Rate Band threshold.
  • You leave everything above the threshold to your spouse or civil partner.
  • You leave everything above the threshold to an exempt beneficiary, such as a UK registered charity.

What is the residence nil-rate band?

If you own a home and leave it to direct descendants (children, stepchildren, or grandchildren), you get an additional £175,000 tax-free allowance called the Residence Nil-Rate Band. Combined with the £325,000 base allowance, an individual can pass on up to £500,000 tax-free.

For married couples, unused allowances transfer to the surviving spouse, allowing couples to pass on up to £1,000,000 tax-free.

Frequently asked questions

What is the Inheritance Tax threshold for 2026?

The standard Nil-Rate Band is £325,000 per person. If you leave your main home to children or grandchildren, you get an extra £175,000 Residence Nil-Rate Band, giving a total tax-free threshold of £500,000 per person (£1,000,000 for a married couple).

How does a surviving spouse double the tax-free allowance?

Gifts between spouses or civil partners are 100% tax-free. Additionally, any unused proportion of a deceased spouse's £325,000 nil-rate band and £175,000 residence band transfers automatically to the surviving spouse, creating a combined £1m tax-free allowance.

Does leaving money to charity reduce Inheritance Tax?

Yes. Gifts to UK registered charities are 100% exempt from Inheritance Tax. Furthermore, if you leave 10% or more of your net estate to charity, the tax rate on the rest of your taxable estate drops from 40% to 36%.

Make a will online in about 15 minutes

One-time £35. Instant download. Free updates for life. No subscriptions, no upsells — ever.

30-day money-back guarantee · £2m professional indemnity insurance · IPW member

Written by Marcus Kaiser, Legal Content Lead at SwiftWill. Checked against gov.uk and legislation.gov.uk. Last reviewed 12 August 2026. SwiftWill provides legal information and software for England & Wales under Section 9 of the Wills Act 1837. Figures are taken from gov.uk, legislation.gov.uk and HMCTS, checked 12 August 2026. We have not given you legal advice — this is general information.