UK Inheritance Tax (IHT) Calculator (2026/27) — NRB, RNRB & 40% Estate Tax
Estimate the 40% HMRC Inheritance Tax liability on a UK estate after applying the £325,000 Nil-Rate Band (NRB), £175,000 Residence Nil-Rate Band (RNRB), transferable spouse allowances (up to £1 million combined), and the £2 million RNRB taper.
| Estate Allowance / Threshold | Single Individual | Married Couple / Civil Partners |
|---|---|---|
| Standard Nil-Rate Band (NRB) | £325,000 | £650,000 (Combined) |
| Residence Nil-Rate Band (RNRB) | £175,000 | £350,000 (Combined) |
| Maximum Tax-Free Estate (Main Home to Descendants) | £500,000 | £1,000,000 |
| IHT Rate Above Threshold | 40% standard (36% with 10%+ charity gift) | 40% above £1m |