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Understand federal estate tax rules, exemptions, and rates. Learn how the {{ FEDERAL.tax.estate_exemption }} exemption affects your estate planning strategy.
You can leave up to $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026 to your heirs without triggering federal estate tax. If you're married, you and your spouse can combine exemptions for a total of $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026. Estates exceeding these amounts face tax rates up to 40%26 USC 2001(c)Verified Jan 2, 2026 on the excess value. This exemption adjusts annually for inflation, but current law may reduce it significantly after 2025.