RNRB Calculator: Eligibility & the £2M Taper
Check whether you qualify for the residence nil-rate band, see any RNRB transferred from a late spouse, and find out how the £2 million taper reduces it. Answer the questions below to see your exact RNRB — and the approximate extra inheritance tax the taper could cost your family.
Key Figures for 2026/27
- Individual RNRB: £175,000
- Married couple / civil partners: up to £350,000
- Combined NRB + RNRB: up to £1,000,000
- Taper starts at: £2,000,000
- Frozen until: April 2030
Check Your RNRB Eligibility
Answer the questions below to see your estimated RNRB entitlement. Everything runs in your browser — no data is sent or stored.
Your RNRB Entitlement
RNRB Taper Calculator
Now enter your estate value to see how much of your £175,000 RNRB survives the £2 million taper. Results update instantly — no data is sent or stored.
RNRB after taper
How the Taper Works
The RNRB taper calculation:
- Maximum RNRB: £175,000 per person (frozen until April 2030)
- Taper threshold: £2,000,000
- Taper rate: £1 of RNRB lost for every £2 over threshold
- RNRB completely tapered away at: £2,350,000 (single person)
- Married couple with transferred RNRB: fully tapered at £2,700,000
Planning Around the Taper
If your estate is close to the £2 million threshold, consider strategies to reduce the estate value:
- Making lifetime gifts using annual exemptions
- Spending on exempt items (e.g., pension contributions before April 2027)
- Charitable donations
- Business property relief investments
Worked Examples: RNRB Taper in Practice
The taper reduces RNRB by £1 for every £2 your estate exceeds £2 million. This creates an effective 60% tax rate in the taper zone — significantly higher than the standard 40% IHT rate. The following examples show how the taper works at different estate values.
| Example | Estate Value | Over £2M By | Taper Reduction | RNRB Available |
|---|---|---|---|---|
| Modest Taper | £2,100,000 | £100,000 | £50,000 | £125,000 |
| Complete Wipeout (Single) | £2,350,000 | £350,000 | £175,000 | £0 |
| Married Couple | £2,500,000 | £500,000 | £250,000 | £100,000 |
Example 1: Modest Taper — Estate of £2,100,000
The estate exceeds the £2 million threshold by £100,000. The taper reduction is £100,000 ÷ 2 = £50,000. The available RNRB is £175,000 − £50,000 = £125,000. This £125,000 RNRB saves £50,000 in inheritance tax (£125,000 × 40%).
Example 2: Complete Wipeout — Estate of £2,350,000 (Single Person)
The estate exceeds the threshold by £350,000. The taper reduction is £350,000 ÷ 2 = £175,000 — exactly equal to the maximum RNRB. The available RNRB is £175,000 − £175,000 = £0. At this point the entire RNRB has been tapered away, and the estate loses the full £70,000 tax saving (£175,000 × 40%) that would otherwise be available.
Example 3: Married Couple — Estate of £2,500,000
A married couple can claim a combined RNRB of up to £350,000 (£175,000 each). The estate exceeds the threshold by £500,000, giving a taper reduction of £500,000 ÷ 2 = £250,000. The available RNRB is £350,000 − £250,000 = £100,000. This saves £40,000 in inheritance tax. The couple would need an estate above £2,700,000 to lose the RNRB entirely.
Calculate Your Full IHT Liability
Want to see how the RNRB affects your complete inheritance tax calculation? Our full calculator includes NRB, RNRB, spouse transfers, gifts, and all current reliefs — including the April 2026 APR/BPR cap and April 2027 pension changes.
Calculate My Full IHT →Frequently Asked Questions
What is the residence nil rate band?
The residence nil rate band (RNRB) is an additional inheritance tax allowance, currently £175,000 per person, that applies on top of the standard £325,000 nil rate band. It is available when a qualifying residential property passes to direct descendants such as children or grandchildren. It was introduced in April 2017 and phased in to its full £175,000 level by April 2020.
Who qualifies for the RNRB?
To qualify, you must die owning (or having owned) a residential property that was your home at some point, and that property — or assets of equivalent value — must pass on death to your direct descendants. The allowance is not given automatically; the home must actually be inherited by qualifying descendants for the RNRB to apply.
What counts as a direct descendant?
Direct descendants include your children, grandchildren and great-grandchildren, including adopted, foster and stepchildren. The spouses or civil partners of those descendants also count, as do widowed, divorced or surviving partners of a descendant who has died. Nieces, nephews, siblings and friends do not count as direct descendants.
Can I claim my spouse's RNRB?
Yes. If your spouse or civil partner died without using all of their RNRB, the unused percentage can be transferred to you and applied at the rate in force when you die. If they left everything to you, 100% transfers, giving a combined RNRB of up to £350,000. The transfer applies even if the first death happened before the RNRB existed in 2017.
What is the RNRB downsizing addition?
The downsizing addition preserves your RNRB if you sold your home or moved to a less valuable property on or after 8 July 2015. Provided assets of equivalent value still pass to direct descendants, you can claim a 'downsizing addition' so you are not penalised for downsizing or selling up in later life. The calculation can be complex and is worth checking with a professional.
What is the RNRB taper threshold?
The RNRB taper threshold is £2,000,000. When the total value of your estate exceeds £2 million, the residence nil-rate band begins to reduce. For every £2 your estate exceeds this threshold, you lose £1 of available RNRB. The threshold is frozen at £2 million until at least April 2030.
At what estate value does the RNRB disappear entirely?
For a single person, the RNRB (currently £175,000) is completely tapered away at an estate value of £2,350,000. For a married couple or civil partners claiming a full transferred RNRB (combined £350,000), the allowance is fully tapered away at £2,700,000.
How is the RNRB taper calculated?
The taper reduces your residence nil-rate band by £1 for every £2 of estate value above £2,000,000. For example, an estate of £2,200,000 exceeds the threshold by £200,000. Divide by 2: the taper reduction is £100,000. Subtract from the maximum RNRB of £175,000 to give £75,000 of remaining allowance.
Why does the RNRB taper create a 60% effective tax rate?
In the taper zone (estates between £2 million and £2.35 million for a single person), you lose £1 of RNRB for every £2 of additional estate value. Each £1 of lost RNRB means an extra 40p of IHT. Combined with the 40p tax on the £2 itself, the effective marginal rate is 80p per £2 — a 60% effective rate. This is significantly higher than the standard 40% IHT rate.
How do pensions affect the RNRB taper from April 2027?
From April 2027, unused defined contribution pension funds will be included in your taxable estate for IHT purposes. This is significant for RNRB planning: a pension pot could push your estate above the £2 million threshold for the first time, reducing or eliminating the RNRB. Someone with a £1.9 million estate and a £300,000 pension pot would find their estate jumps to £2.2 million — losing £100,000 of RNRB to the taper.
Does the RNRB apply to buy-to-let properties?
No. The RNRB only applies to a property that was your residence at some point — typically your main home. Buy-to-let and other investment properties you never lived in do not qualify, even when they pass to your children. Only one property can be nominated for the RNRB if you owned more than one home.
Related Guides
This calculator is for general information only and does not constitute financial, tax, or legal advice. Estate Map is not authorised or regulated by the Financial Conduct Authority. Inheritance tax rules are complex and individual circumstances vary significantly. Always consult a qualified solicitor, tax adviser, or financial planner before making estate planning decisions.