Inheritance Tax reduced rate calculator

You may qualify to pay Inheritance Tax at a reduced rate of 36% if you leave at least 10% of your net estate to charity. Read more about Inheritance Tax thresholds, reliefs and exemptions.

This service is also available in Welsh (Cymraeg).

Use this calculator to work out the amount needed to qualify if you’re:

  • preparing your own will
  • the executor of the deceased’s will or administrator of their estate - if the death was on or after 6 April 2012

You cannot use this calculator if:

  • the death was before 6 April 2012
  • there are charges from the deferral of tax for woodlands or heritage assets - tax on these is always 40%
  • Inheritance Tax is due on a trust and there has been no death

Start now

Before you start

You’ll need to know:

  • the value of the assets in the estate
  • how the assets are owned
  • the total value of the assets in each part of the estate (‘component’)
  • the value of any debts and liabilities that must be paid out of the estate
  • the amount of any Inheritance Tax relief and exemptions
  • the amount of any charitable donations already made
  • the value of the threshold (‘nil rate band’)
  • the value of gifts the deceased made in the 7 years before death

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