Guidance

Inheritance Tax grossing up calculator

Use this calculator to work out an estate value when legacies in a will are free of tax and other assets are tax exempt.

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This calculator grosses up legacies at different rates.

Use the calculator for legacies:

  • at the standard rate of Inheritance Tax of 40%

  • where the estate is paying the reduced rate of Inheritance Tax at 36% because at least 10% of the estate has been left to charity

  • which qualify for an additional threshold, sometimes known as the residence nil rate band (RNRB)

Updates to this page

Published 2 November 2012
Last updated 26 May 2017 + show all updates
  1. This calculator has been updated to include the residence nil rate band (RNRB) for Inheritance Tax.

  2. First published.

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