UK rules · iht.nil_rate_band
Inheritance Tax nil-rate band
The tax-free threshold, the 40% rate and the 36% charity rate.
Validated v1UKIn force 6 April 2009 to 5 April 2031
| rate | 40% |
| amount | £325,000 |
| charity rate | 36% |
| charity share | 10% |
| spouse exempt | true |
“6 April 2009 | 5 April 2031 | £325,000. (gov.uk/inheritance-tax: The standard Inheritance Tax rate is 40% ... reduced rate of 36% on some assets if you leave 10% or more of the net value to charity ... no Inheritance Tax to pay ... husband, wife or civil partner)”
Source: HMRC: www.gov.uk/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates/inheritance-tax-thresholds-and-interest-rates · checked 6 October 2026 · page last updated 5 April 2026
Version history
No changes have been published since the dataset was first verified.