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Understanding the Federal Estate Tax in 2026

The federal estate tax applies to estates exceeding the exemption threshold of $13.61 million per individual (or $27.22 million for married couples using portability). Estates above this threshold are taxed at a flat rate of 40%. In practice, fewer than 0.1% of estates owe federal estate tax. However, the current high exemption is set to sunset after 2025 — potentially dropping to approximately $7 million per individual. This creates urgency for high-net-worth individuals to implement estate planning strategies now.

Your gross estate includes everything you own at death: real estate, investments, retirement accounts, business interests, and life insurance proceeds (even if the policy pays beneficiaries directly). Many people are surprised that life insurance is included — a $1 million policy can push an otherwise exempt estate over the threshold. Strategies to minimize estate tax include irrevocable life insurance trusts (ILITs), charitable remainder trusts, annual gift exclusions ($18,000 per recipient in 2026), and spousal portability elections. Consult an estate planning attorney for complex situations. Plan your wealth with our Net Worth Calculator.

Essential Estate Planning Documents Everyone Needs

Regardless of your estate size, five documents form the foundation of every estate plan. A will directs how assets are distributed and names a guardian for minor children. A revocable living trust avoids probate (which costs 3-7% of estate value and takes 6-18 months) and provides privacy. A durable power of attorney authorizes someone to manage your finances if you become incapacitated. A healthcare power of attorney designates someone to make medical decisions on your behalf. And a living will (advance directive) specifies your wishes for end-of-life medical care. Without these documents, state law determines who inherits your assets, who makes your medical decisions, and who raises your children — and those defaults may not match your wishes.

People Also Ask

What is the estate tax exemption for 2026?
$13.61 million per individual, $27.22 million for married couples. This means estates under these amounts owe zero federal estate tax. Less than 0.1% of estates exceed the threshold.
What is the estate tax rate?
The federal estate tax rate is a flat 40% on taxable estate value above the exemption. Some states also levy their own estate or inheritance taxes with lower exemptions.
Is life insurance part of your estate?
Yes, if you own the policy. Life insurance proceeds are included in your gross estate for tax purposes. An irrevocable life insurance trust (ILIT) can remove the policy from your estate.
Will the estate tax exemption decrease?
The current high exemption is scheduled to sunset after 2025, potentially dropping to approximately $7 million per individual. Congress may act to extend it, but planning for the lower amount is prudent.