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 (external link)

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

  • 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 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 (external link) and there has been no death 

Before you Start 

You will 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 (external link)’) 
  • 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 (external link) (‘nil rate band’) 
  • the value of gifts the deceased made in the 7 years before death