Illustrative tool
If you hold US-situs assets, property, brokerage accounts, or US shares, your estate may face up to 40% federal estate tax above a $60,000 exemption. Explore your potential exposure and see how treaty coverage may affect the credit available.
Illustrative only, not financial advice. US tax laws are complex and change frequently.
Want the full picture? Read the US Estate Tax Planning guide: situs rules, treaty credits, Form 5173 timeline, and planning options explained.
These figures are illustrative only and are not financial or legal advice. US estate tax law is complex, changes frequently, and varies by treaty, domicile, and asset type. This tool applies the 26 USC §2001(c) rate schedule and a simplified treaty credit formula. It does not model state estate taxes, the generation-skipping transfer tax, the marital deduction, charitable deductions, or specific treaty anti-avoidance rules. Adviser and probate fees are shown as an illustrative 2%. Actual fees vary significantly. Speak with a qualified US estate tax specialist before making any decisions.
Estimated US estate tax
$142,800
28.6% effective rate on US net estate
Net to beneficiaries
$347,200
After estimated tax and illustrative probate fees
Effective tax rate
28.6%
On $500,000 US net estate
Credit applied
$13,000
Standard NRA $60k exemption
Estate distribution
Net to heirs
$347,200
Estate tax
$142,800
Adviser & probate fees
$10,000
Adviser & probate fees shown as 2% of US net estate - illustrative only. Actual fees vary.
Calculation breakdown
- US-situs gross estate
- $500,000
- Less: US liabilities & mortgages
- ($0)
- US net taxable estate
- $500,000
- Tentative tax (26 USC §2001(c) schedule)
- $155,800
- Less: NRA unified credit ($60k exemption)
- ($13,000)
- Net US estate tax
- $142,800
Post-death administration timeline
D+0: Immediate
Freeze US-situs assets
Halt all transactions in US bank and brokerage accounts immediately.
D+30
Notify US institutions
Inform US banks, brokers, and property managers of the death.
D+90
Appoint US estate executor
Engage a US probate attorney to administer US-situs assets.
D+270
File Form 706-NA
9-month filing deadline for the US non-resident estate tax return.
D+450
Extended deadline
15-month maximum with an IRS extension. Request before D+270.
Save this estimate as a PDF to share with your adviser.
Your US estate may face a $142,800 tax liability.
A specialist can review your actual position and explain the planning options available.
Request a specialist introduction →Concerned about your US estate tax exposure?
These estimates are illustrative. A specialist can review your actual US-situs position and treaty options.
Methodology and sources
This estimator applies the 26 USC §2001(c) graduated rate schedule to US-situs assets above the $60,000 non-resident-alien exemption, with an optional treaty-based proportional unified credit on a 2026 basis. The proportional credit is a feature of the US-UK treaty and certain other modern treaties; for older situs-type treaties the tool applies the same formula as an approximation, so the credit shown may differ from what your treaty actually provides. Adviser and probate costs are shown as an illustrative figure only. It is a simplified model and does not capture state estate taxes, the generation-skipping transfer tax, the marital deduction, or specific treaty anti-avoidance rules.
Primary sources:
- 26 USC §2001(c) rate schedule
- IRS Form 706-NA (non-resident alien estate tax return)
- US-UK Estate and Gift Tax Treaty (proportional unified credit)
- 2026 figures: IRS Revenue Procedure 2025-32
Last reviewed 2 July 2026, checked against current IRS guidance. Reference this tool: “US Estate Tax Estimator, Pharos Introductions, www.pharosintroductions.com/tools/us-estate-tax”.
These estimates are illustrative. A regulated specialist can review your actual US-situs asset position, assess applicable treaty benefits, and explain the planning options open to you.