---
title: "Free Inheritance Tax & Probate Calculator (England & Wales, 2026): IHT, RNRB, Probate Fee"
description: "Free Inheritance Tax and probate estimate calculator for England and Wales. Nil rate band, £175,000 residence allowance, late spouse transfers, gifts and taper relief, 36% charity rate, IHT400 or excepted estate, and the £526 probate fee."
canonical: https://dexmlabs.app/tools/probate-iht-calculator/
last_reviewed: 2026-10-06
---

# Probate and Inheritance Tax calculator (England & Wales)

> Free browser tool for executors and families dealing with an estate in England and Wales. It estimates Inheritance Tax using the £325,000 nil rate band and £175,000 residence nil rate band (with a late spouse's or civil partner's unused allowances and the taper over £2 million), spouse and charity exemptions, the 36% charity rate, and gifts in the 7 years before death with taper relief. It also says whether form IHT400 is likely or the estate is probably excepted, whether probate is likely to be needed, the probate fee, and next steps. Estimate only, not legal or tax advice.

Interactive version: <https://dexmlabs.app/tools/probate-iht-calculator/>

**Quick answer:** Inheritance Tax is 40% of the estate above £325,000, or above as much as £500,000 when a home goes to children or grandchildren (up to £1 million for a widow or widower using their late spouse's unused allowances). Probate costs £526 if the estate is worth more than £5,000. Example: a £563,000 estate after debts, home left to the children, a £20,000 gift two years before death: £83,000 taxable, about **£33,200** Inheritance Tax, IHT400 needed.

## How it is worked out

1. Gross estate = everything the person owned on the date of death, including their share of joint property and accounts (unused pensions only for deaths on or after 6 April 2027).
2. Net estate = gross − mortgage − other debts − funeral costs.
3. Chargeable estate = net − amounts left to a spouse or civil partner − amounts left to charity.
4. Nil rate band = £325,000 + any unused percentage from a late spouse or civil partner × £325,000, minus gifts in the 7 years before death (oldest first).
5. Residence nil rate band = up to £175,000 (+ late spouse's unused percentage × £175,000), reduced by £1 for every £2 the net estate is over £2 million, limited to the value (after mortgage) of the home going to direct descendants.
6. Taxable estate = chargeable − residence nil rate band − nil rate band left. Tax at 40%, or 36% if charity gifts are at least 10% of the baseline amount (chargeable estate − nil rate band left + charity gifts).
7. Gifts above the nil rate band: 40% if made less than 3 years before death, 32% (3–4 years), 24% (4–5), 16% (5–6), 8% (6–7). Usually paid by the recipient.

## Figures used (checked against GOV.UK on 6 October 2026)

| Rate, allowance or limit | Figure |
|---|---|
| Nil rate band (fixed until 5 April 2031) | £325,000 |
| Residence nil rate band (fixed until 5 April 2031) | £175,000 |
| Residence nil rate band taper | £1 for every £2 over £2,000,000 |
| Most with a late spouse's unused allowances | £650,000 + £350,000 |
| Inheritance Tax rate / with 10%+ to charity | 40% / 36% |
| Tax on gifts above the nil rate band by years before death (<3 / 3–4 / 4–5 / 5–6 / 6–7) | 40 / 32 / 24 / 16 / 8% |
| Annual gift exemption / small gifts | £3,000 / £250 per person |
| Excepted estate: low value / with transferred band / spouse or charity | £325,000 / up to £650,000 / under £3m |
| Excepted estate: gifts in 7 years / foreign assets | up to £250,000 / up to £100,000 |
| Probate fee, estate over £5,000 (from 13 July 2026; was £300) | £526 |
| Extra copies of the grant: with the application / later | £2 / £16 |
| Pay Inheritance Tax by / send IHT400 within | end of the 6th month after death / 12 months |
| HMRC late payment interest (from 9 January 2026) | 7.75% |
| Unused pensions counted for deaths from | 6 April 2027 (Finance Act 2026) |
| 100% Business and Agricultural Relief allowance (not modelled) | £2.5 million, deaths from 6 April 2026 |

## Worked example (England, 2026)

A divorced mother leaves her £375,000 home (no mortgage), £120,000 savings, £60,000 investments and £15,000 car and contents to her two children. She gave her son £20,000 (above her annual exemptions) two years before she died. Debts £2,500, funeral £4,500.

| Step | Amount |
|---|---|
| Gross estate | £570,000 |
| Debts and funeral | −£7,000 |
| Net and chargeable estate | £563,000 |
| Residence nil rate band | −£175,000 |
| Nil rate band £325,000 − £20,000 gift | −£305,000 |
| Taxable estate | £83,000 |
| Inheritance Tax at 40% | £33,200 |
| Probate fee | £526 |

Forms: IHT400 with IHT435 and IHT403, within 12 months; tax due by the end of the sixth month after death. With £25,800 to charity (10% of £258,000), tax would be £20,592 at 36%, but the children would receive £13,192 less overall.

## Not modelled

Business and Agricultural Relief, trusts, gifts with reservation, downsizing addition, foreign assets, quick succession relief, grossing up, joint-property and settled-property "components" for the charity test, Scotland and Northern Ireland probate rules, intestacy shares.

## FAQ

### How much is Inheritance Tax, and when does it have to be paid?

Inheritance Tax is 40% of the part of an estate above the tax-free threshold. Everyone has a £325,000 nil rate band, plus up to £175,000 residence nil rate band if their home goes to children or grandchildren. Both are fixed until 5 April 2031. The rate drops to 36% if at least 10% of the estate's 'baseline amount' is left to charity. The estate must pay by the end of the sixth month after the death (by 31 July for a death in January), or HMRC charges interest, currently 7.75% a year (since 9 January 2026). Tax on a house or land can be paid in 10 yearly instalments.

Source: [GOV.UK: how Inheritance Tax works](https://www.gov.uk/inheritance-tax); [GOV.UK: Inheritance Tax thresholds fixed to 2030 to 2031](https://www.gov.uk/government/publications/inheritance-tax-thresholds/inheritance-tax-thresholds); [GOV.UK: pay your Inheritance Tax bill](https://www.gov.uk/paying-inheritance-tax); [GOV.UK: Inheritance Tax thresholds and interest rates](https://www.gov.uk/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates/inheritance-tax-thresholds-and-interest-rates)

### What is the residence nil rate band, and who counts as a direct descendant?

It is an extra allowance of up to £175,000 when the person's home, or a share of it, goes to their direct descendants: children, grandchildren and other lineal descendants and their spouses or civil partners, including step-children, adopted and fostered children. Nephews, nieces and siblings do not count. The person must have lived in the property at some point (a buy-to-let they never lived in does not qualify), and the allowance is limited to the value of the home after any mortgage. It is reduced by £1 for every £2 the estate is worth over £2 million, and it cannot be set against lifetime gifts. Extra 'downsizing' rules can help if the home was sold or downsized on or after 8 July 2015; this calculator does not model them.

Source: [GOV.UK: work out and apply the residence nil rate band](https://www.gov.uk/guidance/inheritance-tax-residence-nil-rate-band); [GOV.UK: check if an estate qualifies for the residence nil rate band](https://www.gov.uk/guidance/check-if-you-can-get-an-additional-inheritance-tax-threshold)

### Can I use my late husband's, wife's or civil partner's unused allowances?

Yes. The percentage of their nil rate band and residence nil rate band that was not used when they died is added to the survivor's own allowances at today's values, up to 100% of each. So a widow or widower can have up to £650,000 of nil rate band and £350,000 of residence nil rate band: £1 million in total if a home goes to children or grandchildren. GOV.UK's example: if the first spouse left £130,000 to their children, 40% of their £325,000 was used and 60% transfers. For an excepted estate you claim the unused nil rate band on the probate application. Otherwise claim it with form IHT402 (and IHT436 for the residence nil rate band) alongside the IHT400, within 2 years of the second death.

Source: [GOV.UK: transferring unused basic threshold](https://www.gov.uk/guidance/transferring-unused-basic-threshold-for-inheritance-tax); [GOV.UK: transferring unused residence nil rate band](https://www.gov.uk/guidance/inheritance-tax-transfer-of-threshold)

### Do gifts made before death count, and what is taper relief?

Gifts made in the 7 years before death count towards the estate after taking off exempt amounts: the £3,000 annual exemption (plus any unused amount from the previous tax year), small gifts of up to £250 per person, wedding gifts (£5,000 to a child, £2,500 to a grandchild, £1,000 to anyone else), regular gifts out of income, and gifts to a spouse, civil partner or charity. Gifts use up the £325,000 nil rate band first, oldest first, which leaves less for the estate. If they add up to more than £325,000, the part above it is taxed at 40% for gifts made less than 3 years before death, then 32%, 24%, 16% and 8% for gifts made 3 to 4, 4 to 5, 5 to 6 and 6 to 7 years before. That is taper relief. It reduces the tax, not the value of the gift, and the person who received the gift normally pays it.

Source: [GOV.UK: rules on giving gifts](https://www.gov.uk/inheritance-tax/gifts)

### How does leaving money to charity reduce the rate to 36%?

If at least 10% of the estate's 'baseline amount' goes to charity, the taxable estate is charged at 36% instead of 40%. The baseline amount is the estate after debts and exemptions, minus the nil rate band still available (the residence nil rate band is ignored), with the charity gift added back. In HMRC's example a £750,000 estate leaving £50,000 to charity has a £425,000 baseline; £50,000 is more than 10% of that, so the tax is £135,000 instead of £150,000. For a simple estate the gift needed is 10% of (the estate after debts and any spouse exemption, minus the nil rate band left after gifts), and the calculator shows that figure. Estates with jointly owned property or trusts are split into separate 'components', which is more complicated.

Source: [GOV.UK: how Inheritance Tax works](https://www.gov.uk/inheritance-tax); [HMRC Inheritance Tax Manual IHTM45009: baseline amount](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm45009); [HMRC IHTM45010: charity worked example](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm45010)

### Do I need to fill in form IHT400, or is it an excepted estate?

Most estates are 'excepted estates': you do not send HMRC an Inheritance Tax form, you just give the values in the probate application. An estate is usually excepted if, with gifts from the last 7 years added, it is worth £325,000 or less; or £650,000 or less when unused nil rate band is transferred from a late spouse or civil partner; or under £3 million with everything above the threshold going to a spouse, civil partner or charity. You must send full details on form IHT400 within 12 months if any tax is due, or if the person gave away more than £250,000 in the 7 years before death, left more than £3 million, had foreign assets over £100,000 or an interest in a trust, among other reasons. The residence nil rate band does not count towards the excepted estate limits, so a £450,000 estate that owes no tax only because the home goes to the children still needs an IHT400 and an IHT435.

Source: [GOV.UK: check if you need to send full details](https://www.gov.uk/valuing-estate-of-someone-who-died/check-type-of-estate); [HMRC IHTM06012: low value excepted estates](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06012); [HMRC IHTM06013: exempt excepted estates](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm06013)

### Do I need probate?

It depends on what the person owned and how. Each bank, building society and investment firm sets its own limit for releasing money without a grant of probate, so ask them. You may not need probate if the person only had savings, or if everything was owned jointly (joint accounts, or property owned as 'joint tenants') and passes automatically to the surviving owner. You will usually need it to sell or transfer a house or land in their sole name, or a share owned as 'tenants in common'. There is no £5,000 legal limit for needing probate: £5,000 is only the threshold for paying the fee. Scotland and Northern Ireland have their own rules.

Source: [GOV.UK: applying for probate](https://www.gov.uk/applying-for-probate)

### How much does probate cost?

The court fee is £526 if the estate is worth more than £5,000, and nothing if it is £5,000 or less. It rose from £300 on 13 July 2026. Extra official copies of the grant cost £2 each if you order them with the application, or £16 each later. Help with Fees can reduce or cover the fee if you are on a low income or certain benefits. You usually get the grant within 12 weeks of applying. Solicitors' or probate practitioners' charges, if you use one, are on top.

Source: [GOV.UK: probate fees](https://www.gov.uk/applying-for-probate/fees); [GOV.UK: court and tribunal fees from July 2026](https://www.gov.uk/government/news/court-and-tribunal-fees-updates-from-july-2026); [GOV.UK: applying for probate](https://www.gov.uk/applying-for-probate)

### Are pensions included in the estate?

For deaths before 6 April 2027, unused pension pots and pension death benefits are usually outside the estate for Inheritance Tax, but ask the provider, as GOV.UK suggests. For deaths on or after 6 April 2027, Finance Act 2026 brings most unused pension funds and death benefits into the estate. Death-in-service benefits from a registered pension scheme stay outside, and pension money going to a spouse or civil partner is still exempt. The personal representatives report and pay any tax, and can ask the scheme to hold back 50% of taxable benefits for up to 15 months. Some reporting regulations were still being finalised when this page was checked. Choose the date of death in the calculator to include or leave out pensions.

Source: [GOV.UK: unused pension funds and death benefits](https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits); [GOV.UK: technical note, Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions); [GOV.UK: value an estate and report it](https://www.gov.uk/valuing-estate-of-someone-who-died)

### What about a business, a farm or shares in a family company?

This calculator does not model Business Relief or Agricultural Relief. For deaths on or after 6 April 2026, 100% relief applies to the first £2.5 million of qualifying business and agricultural property combined, with 50% relief above that, and unused allowance can pass to a surviving spouse or civil partner. Shares on markets such as AIM get 50% relief. Reliefs interact with exemptions in complicated ways, so get professional advice if the estate includes a business, farmland or unlisted shares.

Source: [GOV.UK: Agricultural Relief for Inheritance Tax](https://www.gov.uk/guidance/agricultural-relief-on-inheritance-tax); [GOV.UK: Business Relief for Inheritance Tax](https://www.gov.uk/business-relief-inheritance-tax)

## Related

- [All free UK money tools](https://dexmlabs.app/tools/)
- [Executor & Probate Tracker (England & Wales)](https://arthurverse67.gumroad.com/l/sutaw): a paid (£19.99) Excel and Google Sheets template from the same maker, with tasks, assets and debts, IHT estimate and an estate ledger. Optional.