Estimate inheritance, estate and succession tax in the UK, US, Ireland, France and Germany. Allowances depend on who inherits, so the calculator adapts to each country's rules.
The estate / inheritance
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Estimated tax due
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on — · beneficiaries keep —
Kept –Tax –
Tax-free amount
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Taxable
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Effective rate
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Headline rate
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Inheritance tax at a glance — 2025/26
UK: nil-rate band £325,000 + residence nil-rate band £175,000 (home to descendants); 40% above. Spouse/civil-partner transfers exempt.
US (federal): estate-tax exemption $13.99m (2025); 40% above. Most estates owe nothing federally.
A parent leaves a £600,000 estate, including the family home, to their children. They get both the nil-rate band and the residence nil-rate band.
Estate£600,000
Nil-rate band−£325,000
Residence nil-rate band−£175,000
Taxable£100,000
IHT @ 40%£40,000
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Ireland: child inherits €500,000
A child inherits €500,000. The Group A tax-free threshold is €400,000; the balance is taxed at 33%.
Inheritance€500,000
Group A threshold−€400,000
Taxable€100,000
CAT @ 33%€33,000
How inheritance tax works
The UK and US tax the estate — the total left behind — after deducting tax-free bands. Ireland, France and Germany instead tax each beneficiary on what they personally receive, with a tax-free allowance that depends on how closely related they were to the person who died: a child gets a generous allowance, a distant relative or friend far less.
Spouses are usually exempt
In the UK and Ireland, anything left to a spouse or civil partner generally passes free of tax, and in the UK any unused nil-rate band transfers to them — which is how a married couple can pass on up to £1 million when a home is involved.
Gifts can count too
Lifetime gifts can be drawn back into an estate (the UK's seven-year rule, for example) or taxed under the same regime as inheritances. This calculator estimates tax on the amount as entered; gift-specific timing rules are not modelled.
£325,000 for 2025/26. Estates pay 40% on the value above it. A residence nil-rate band of £175,000 can apply when a main home passes to direct descendants — up to £500,000 tax-free for an individual.
Do you pay tax on money left to a spouse?
In the UK and Ireland, transfers between spouses or civil partners are generally exempt, and unused UK allowances transfer to the survivor.
Is it taxed on the estate or the person inheriting?
UK and US tax the estate as a whole. Ireland (CAT), France and Germany tax each beneficiary on what they receive, with relationship-based allowances.
Does this include gifts?
It estimates tax on the amount you enter. Timing rules for lifetime gifts (like the UK seven-year rule) are not modelled — check with the tax authority.
Estimate only. Inheritance, estate and gift taxes are complex and depend on reliefs (business, agricultural, charity), trusts, domicile, prior gifts and exact relationships. German figures use a simplified whole-amount class rate; French figures use the direct-line scale. US state estate/inheritance taxes are not included. Verify with the official authority (HMRC, IRS, Revenue, DGFiP, the German tax office) and a professional. Not tax or legal advice.