Do You Owe Estate or Inheritance Tax?
Pick your state and estate size for an instant, statute-cited estimate. Check the federal $15M exemption, every state estate and inheritance tax, portability, the New York cliff, and step-up in basis — free and transparent.
Full U.S. coverage
Every state + D.C., one hub.
Statute-cited
Each figure links to its source.
Taxing jurisdictions
Estates & inheritances modeled.
Portability & cliff
We model the levers others miss.
Quick check: will your estate owe tax?
Enter your state and taxable estate. We model the federal exemption ($15M, or $30M married), state estate/inheritance tax, and portability (DSUE).
Federal exemption $15M ($30M married).
Guides & answers for 2026
We keep every figure current. While some calculators still show the old “$7M sunset,” EstateFig models the OBBBA 2025 permanent $15M exemption, the 40% top rate, and each state's real 2026 brackets — cited to federal statute (IRC § 2010) and each state's Department of Revenue.
How to Reduce Estate Tax in 2026: 7 Strategies That Actually Work
Practical, legal ways to reduce or avoid federal and state estate tax in 2026, from annual gifts and portability to ILITs, GRATs, and step-up planning.
Federal TaxWhat Is Portability (DSUE) and How Do You Elect It?
Portability lets a surviving spouse use a deceased spouse’s unused estate tax exemption. Learn the rules, deadlines, and Form 706 requirements for 2026.
Income TaxWhat Kind of Assets Get a Step-Up in Basis at Death?
Learn which inherited assets receive a stepped-up basis to fair market value at death and which do not, plus how to estimate the capital-gains tax saved.
New YorkWhat Is the New York Estate Tax Cliff?
New York’s estate tax cliff can make the entire estate taxable once it exceeds 105% of the exemption. Learn the 2026 numbers and how to avoid the cliff.
Inheritance TaxWhat Is an Inheritance Tax and Which States Have One?
An inheritance tax is paid by the heir, not the estate. Learn which states still levy one in 2026, how rates vary by relationship, and how to calculate the tax per heir.
RelocationHow to Avoid Estate Tax by Relocating to a No-Tax State
Moving your domicile to a state with no estate tax can eliminate state-level estate tax. Learn the residency rules, traps, and how to compare savings.
Federal TaxWhat Is the Federal Estate Tax Exemption for 2026?
The 2026 federal estate tax exemption is $15 million per person, made permanent by OBBBA 2025. Learn what counts, how portability works, and who still owes tax.
By StateWhich States Have an Estate Tax in 2026?
A complete 2026 list of the 13 states (plus D.C.) with an estate tax, the 5 with an inheritance tax, and the 33 with neither — with exemptions and top rates.
Federal TaxGift Tax Limit for 2026: Annual Exclusion, Lifetime Exemption & Rates
The 2026 gift tax annual exclusion is $19,000 per recipient; the lifetime gift and estate exemption is $15 million. Learn the limits, rates, and how gifting reduces estate tax.
PlanningDo I Need an Estate Plan? (2026 Guide by Net Worth & Life Stage)
Estate planning is not just for the wealthy. Learn who needs a will, trust, power of attorney, and healthcare directive — and when federal estate tax actually becomes a concern.
Federal TaxGeneration-Skipping Transfer (GST) Tax in 2026: $15M Exemption & How It Works
The 2026 GST tax exemption is $15 million per person at a flat 40% rate. Learn what a skip person is, the three triggers, and how dynasty trusts use the exemption.
FundamentalsEstate Tax vs Inheritance Tax: What’s the Difference?
Estate tax is paid by the estate before distribution; inheritance tax is paid by each heir after. Learn who pays, which states impose each, and how they interact with the federal $15M exemption.
Federal TaxHow to Elect Portability (DSUE) on Form 706 in 2026
Portability lets a surviving spouse claim the deceased spouse’s unused federal exemption — up to $30M in 2026. Learn the Form 706 steps, deadline, simplified filing, and traps.
Prefer the quick explainer hub? Read the guides →
Seven planning tools
From a basic estimate to advanced levers — work backwards, model gifting and relocation, and score your plan. These are what set EstateFig apart.
Reverse calculator
Target a net amount to heirs → see the gross estate required before tax bites.
Open →⇄What-if simulator
Compare no planning vs. portability + marital deduction side by side.
Open →≣Cross-state compare
See how the same estate is taxed across all 50 states + D.C. at once.
Open →🛡Safe-zone calculator
Largest estate with $0 tax, the NY cliff boundary, and any tax ceiling.
Open →🎁Gift simulator
Model the $19k annual exclusion, $15M lifetime exemption, GST, and estate-tax escape.
Open →📍Relocate to save
Compare your state vs a target state and the residency traps that matter.
Open →✓Readiness scorecard
Go / no-go checklist with state-specific traps (MA no-portability, gift lookbacks).
Open →