Browse all calculators →
UK nil-rate band £325,000
UK residence NRB £175,000
NL partner exemption €795.156
NL child exemption €22.918
2026 tax year
Home›Calculators›Tax and Legal›Inheritance Tax Calculator

Inheritance Tax Calculator 2026
UK and Netherlands

Estimate inheritance tax on an estate for UK and Netherlands residents. Includes nil-rate bands, spouse and partner exemptions, charity relief, and Dutch successierecht with beneficiary-type exemptions.

🏠
Your Inheritance Tax Estimate
Tax Settings
tax
UK and Netherlands only in V1.
who
Affects exemptions and tax rates, especially in the Netherlands.
Estate Value
£
Market value of residential property.
£
Cash, ISAs, stocks, bonds.
£
Business assets, personal possessions, vehicles.
£
Mortgage, loans, and other liabilities deducted from estate.
Exemptions & Reliefs
🔄
If deceased spouse did not use their NRB, it can transfer. Doubles UK NRB to £650,000.
£
UK: gifts to charity are exempt. Donating ≥10% of net estate reduces UK IHT rate to 36%.
Advanced Inputs Show
£
UK potentially exempt transfers made within 7 years before death. Added to estate for NRB calculation.
£
100% BPR on qualifying business assets reduces taxable estate.
NL
Netherlands 2026 partner exemption is €795.156. Only relevant if beneficiary is partner.
€
Leave at default if full exemption is available.
No inheritance tax is due on this estate under this simplified model. Exemptions and nil-rate bands fully cover the taxable estate.
Spouse or civil partner exemption applies. In both UK and NL, transfers to a surviving spouse or civil partner are generally fully exempt from inheritance tax.
Charitable gifts represent 10% or more of the net estate. The UK IHT rate is reduced to 36% on the taxable estate above the threshold.
Netherlands rates for unrelated beneficiaries are significantly higher. Rates of 30%–40% apply above the low exemption threshold of €2.658.
Inheritance Tax Due
—
estimated tax on taxable estate
Net estate after tax
—
—
Inheritance Tax
—
estimated IHT due
Net Estate After Tax
—
beneficiary receives
Effective IHT Rate
—
tax ÷ gross estate
Breakdown
With Exemptions & Reliefs
Taxable estate—
Inheritance tax—
Net estate after tax—
Without Exemptions
Taxable estate—
Inheritance tax—
Net estate after tax—
Estate Summary
Gross estate
Inheritance tax
Net estate after tax
✦ Cal, AI Explanation
—
💬 Ask Cal about inheritance tax
Cal
Your inheritance tax estimate is ready. Ask me about nil-rate bands, exemptions, how gifts affect the estate, or how UK and NL approaches differ.

🏠 Calculator Notes

UK NRB is £325,000. RNRB adds £175,000 for residential property to direct descendants.
UK spouse transfers are fully exempt. Unused NRB transfers to surviving spouse.
UK rate is 40% above threshold. Reduces to 36% if ≥10% of net estate goes to charity.
NL partner exemption is €795.156. Child exemption is €22.918. Other beneficiaries: €2.658.
NL rates vary by beneficiary class. Partners and children pay 10%–20%. Others pay 30%–40%.

Related Calculators

Capital Gains Tax→ Box 3 Wealth Tax→ Corporation Tax→

Guides

UK Inheritance Tax Guide→ NL Successierecht Guide→

How this inheritance tax calculator works

This calculator estimates inheritance tax by starting with the gross estate, deducting liabilities, applying country-specific exemptions and nil-rate bands, then applying the applicable rate to the taxable remainder. It is a simplified model and does not cover trusts, business property relief beyond a basic input, conditional exemptions, deferred tax, or estate administration costs.

StageWhat Happens
Gross estateProperty, savings, investments, and other assets
Net estateGross estate minus debts, mortgages, and liabilities
Exempt amountsSpouse exemption, charitable gifts, nil-rate bands applied
Taxable estateNet estate minus all applicable exemptions and thresholds
TaxCountry rate applied to taxable estate

UK and Netherlands inheritance tax logic

The UK charges 40% on the estate above the nil-rate band of £325,000. An additional residence nil-rate band of £175,000 applies when residential property passes to direct descendants. If 10% or more of the net estate is left to charity, the rate drops to 36%. Transfers to a surviving spouse or civil partner are fully exempt, and any unused nil-rate band can transfer.

The Netherlands levies successierecht (erfbelasting) on amounts above a beneficiary-specific exemption. Partners receive an exemption of €795.156 in 2026. Children receive €22.918. Other beneficiaries receive only €2.658. Rates for partners and children are 10% up to €152.368 and 20% above. Other beneficiaries pay 30% up to €152.368 and 40% above.

Limitations of this calculator

This build is intentionally simplified. It does not model trusts, discretionary will structures, agricultural property relief, detailed taper relief on gifts within 7 years, deferred payment arrangements, NL step-up on inherited assets, or estate administration costs. Always verify with a qualified estate planning specialist before making planning decisions.