Estate Tax Exposure Calculator

Calculates federal + state estate tax exposure under the permanent $15M OBBBA exemption (2026) and 13 state/DC estate tax jurisdictions. Updated with current 2026 state exemption thresholds.

Why estate planning still matters post-OBBBA

The One Big Beautiful Bill Act (July 2025) permanently set the federal estate, gift, and GST exemption at $15M per individual starting 2026, indexed to inflation from 2027 (per Rev. Proc. 2025-28). The previously scheduled 2026 sunset to ~$7M is gone.

Who still has exposure: Any individual with a net worth above $15M faces 40% federal estate tax on the excess. For married couples, that's $30M+ before the federal bill arrives. But 17 state/DC jurisdictions tax estates at far lower thresholds — Oregon at $1M, Massachusetts at $2M, New York at $7.35M — creating a significant state-level planning problem that the federal increase doesn't solve. SLATs, GRATs, and dynasty trusts move future appreciation outside the taxable estate, reducing exposure at every generation.

Get your actual numbers modeled. An estate planning specialist can project your federal + state exposure, identify the specific strategies that apply to your estate size and state, and coordinate with your trust attorney — usually in one to two planning sessions.

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State estate tax — the overlooked layer

13 states + DC tax estates separately from federal. Many have much lower exemptions (Massachusetts: $2M; Oregon: $1M). State estate tax can run 5-16% of the taxable estate. Strategies like domicile-planning (moving to Florida/Texas/Nevada) matter for people near state-tax thresholds.

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Estate Tax Exposure Calculator