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.

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 after 6 April 2012

You can’t 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

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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