GBInheritance tax · 2025/26

🇬🇧 United Kingdom Inheritance Tax

Calculate your United Kingdom inheritance tax for the 2025/26 tax year. Get an instant breakdown of tax bands, rates, deductions, social contributions, and your net take-home pay.

Your details
£
2025/26Current
Estimates only. Calculations run in your browser. This is not financial advice — confirm with a qualified adviser before acting.
Net inheritance
£55,000.00
Effective rate0.0%
Marginal rate0%
Net inheritance £55,000.00Inheritance tax £0.00

Inheritance tax breakdown

£0.00
BandRateIn bandTax
Nil-Rate Band (0%)0%£55,000.00£0.00
Estate value£55,000.00
Inheritance tax£0.00
Net inheritance£55,000.00

Estimates for the 2025/26 tax year. Last updated 2026-04-06. This is not financial advice — confirm with a qualified adviser before acting.

Important notes

  • The Residence Nil-Rate Band (RNRB) of £175,000 may be available if the estate includes a main residence being left to direct descendants (children, grandchildren).
  • A reduced IHT rate of 36% applies if at least 10% of the net estate is left to charity. This calculator uses the standard 40% rate.
  • Married couples and civil partners can transfer any unused nil-rate band to the surviving partner, potentially doubling the available threshold to £650,000 (plus up to £350,000 RNRB).