Tax

Estate Tax Calculator

Built by Kevin Glover · @gloverbuilds · Verified formula

Estimate federal estate tax with current exemption. Married couples and portability. Free calculator.

📅 Updated April 2026 ✅ Formula verified 📖 4 min read 🆓 Free · No sign-up

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ITCMD no Brasil

Estadual: 2-8%. SP: 4%. RJ: 4-8% (progressivo). MG: 5%. A Reforma Tributária 2023 tornou o ITCMD progressivo obrigatoriamente — estados terão até 2027 para implementar. Herança de R$500.000 em SP: R$20.000 de ITCMD.

Planejamento

Doação em vida com reserva de usufruto. Holding familiar. Previdência privada (PGBL/VGBL) — controvérsia sobre incidência de ITCMD varia por estado. Planeje cedo para minimizar a carga tributária.

⚡ CalcWolf Insight

The estate tax exemption is scheduled to drop from $13.61M to about $7M per person in 2026 when TCJA provisions expire. Wealthy families are accelerating gifting strategies before this sunset.

Frequently asked questions

Quanto de imposto?▾

2-8% dependendo do estado. SP: 4%. Herança R$500.000: R$20.000 em SP.

Como reduzir?▾

Doação em vida (pode ter ITCMD menor). Holding familiar. Seguro de vida (isento de ITCMD). Consulte tributarista.

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Kevin Glover · @gloverbuilds

Founder, CalcWolf · GLVTS · Blickr

All formulas sourced from primary references — IRS publications, peer-reviewed research, and official standards. Results are tested against independent reference calculators before publishing. Rates and brackets updated when official sources change. Editorial policy →