US estate tax calculator for non-residents
US citizens can leave $15 million tax-free in 2026. If you are not a US citizen or resident, the US exemption is only $60,000, and anything above it is taxed at up to 40%. That includes US-listed ETFs held at a broker in your own country.
On $400,000 of US-situs assets. Above $60,000, so the estate must file Form 706-NA.
| Tentative tax on US-situs assets (§2001(c) rates) | $121,800 |
| Standard non-resident credit (§2102) | −$13,000 |
| Tax without treaty | $108,800 |
Singapore has no estate tax treaty with the US, so only the $60,000 exemption applies. Irish-domiciled UCITS ETFs are the usual way non-US investors avoid this exposure. Compare the dividend side in the UCITS vs US calculator.
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What counts as a US asset
| Asset | US-situs for estate tax? |
|---|---|
| Shares of US companies (Apple, Microsoft…) | Yes |
| US-domiciled ETFs and mutual funds (VOO, VT, QQQ) | Yes |
| US real estate | Yes |
| Irish- or Luxembourg-domiciled UCITS ETFs (CSPX, VWRA) | No |
| Deposits at US banks, not connected with a US business | No |
| Most US bonds paying portfolio interest | No |
How the calculation works
- Add up your US-situs assets at the date of death.
- Apply the unified rate schedule in IRC §2001(c), from 18% up to 40% above $1 million.
- Subtract the $13,000 credit for non-residents in IRC §2102(b), which shelters the first $60,000.
- If your country has an estate tax treaty, a larger pro-rata credit may apply: the full US credit for 2026 ($5,945,800) multiplied by your US assets as a share of your worldwide estate.
This simplified estimate leaves out debts, funeral costs, marital and charitable deductions, and lifetime gifts. Sources and limits are in the methodology.
Rules last checked 2026-10-19.