Calcolatore dell'imposta di successione Regno Unito

Come si usa

1. 1
   Compila i campi

   Scrivi i tuoi numeri o scegli le opzioni che ti servono.

2. 2
   Guarda il risultato

   La risposta si aggiorna subito quando cambi un valore.

3. 3
   Usalo

   Copia il risultato o annotalo. Nulla viene inviato da nessuna parte.

About this tool

Enter the value of the estate and the part that is the family home passed to children or grandchildren. Tick the spouse option if a late spouse's allowance can be transferred. The tool applies the £325,000 nil-rate band, up to £175,000 residence band and 40 percent on the rest. Rates and thresholds are for the 2026-27 tax year and can change. A guide only, check gov.uk for the official figures.

The allowances

Everyone has a £325,000 nil-rate band. A home left to direct descendants adds a residence nil-rate band of up to £175,000, which tapers away by £1 for every £2 the estate is over £2 million. A surviving spouse can use their late partner's unused allowances, which doubles the figures.

Example

A £650,000 estate with a £300,000 home passed to children and no spouse has £500,000 of allowances, so £150,000 is taxed at 40 percent, a bill of £60,000.

Not included

Gifts made in the last seven years, trusts, business and agricultural relief and the reduced 36 percent rate for charity gifts are not modelled. Take advice for a larger estate.

Esempio svolto

With the boxes at their starting values (Total value of the estate (£): 650000; Value of the home left to children (£): 300000; Late spouse's allowance can be used: No), the tool shows: Total allowances (£): 500,000; Taxable estate (£): 150,000; Share of the estate paid as tax: 9.2%; Left to beneficiaries (£): 590,000; Inheritance tax (£): 60,000. Change any box to see your own numbers. The result updates as you type, and nothing leaves your browser.

Consigli per il miglior risultato

Controlla ogni campo prima di fidarti di un risultato, perché una sola cifra sbagliata cambia tutta la risposta. Usa i numeri esatti di una busta paga, una fattura, un certificato o un contratto e annota la data del calcolo. Aliquote, soglie e regole cambiano di tanto in tanto, quindi per tasse, tariffe e questioni legali considera il risultato una stima e verificalo con la fonte ufficiale indicata in questa pagina. Puoi provare quanti scenari vuoi: nulla viene salvato o inviato e ricaricare la pagina cancella i campi.