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Crypto inheritance tax calculator
Enter each coin's quantity and its price on the date of death. The calculator shows your stepped-up basis, the gain or loss if you sell, a rough tax estimate, and whether the whole estate is close to the U.S. federal estate tax exclusion. Nothing you type leaves your browser.
Micah Chan · Updated 2026-11-12
Home, bank, investments and anything else in the estate.
Editable. Your rate depends on total income and state.
Your estimate
- Crypto value at date of death
- $90,000
- Total realized gain or loss
- $0
- Estimated tax with step-up
- $0
- Estimated tax if the old cost basis applied
- $0
Estimated tax avoided by the step-up: $0
Federal estate tax check
Estimated gross estate: $1,590,000 / $15,000,000
The estate is below the federal exclusion, so no federal estate tax is expected on these numbers.
2026 federal basic exclusion amount per person: $15,000,000. Source: IRS.
Losses are shown as negative numbers and are not netted against other income. Tax estimates ignore fees, the net investment income tax and state tax.
How the numbers are worked out
- Stepped-up basis = quantity × the fair market value per coin on the date of death. In the U.S., property inherited from a decedent generally takes that value as its tax basis, not what the original owner paid.
- Gain or loss when you sell = sale proceeds − stepped-up basis. Inherited property is generally treated as long-term, so the estimate uses a single long-term capital gains rate that you can change.
- Federal estate tax is paid by the estate, not the heir, and only if the total estate is above the exclusion ($15 million for deaths in 2026). The estate check adds the crypto's date-of-death value to the other assets you enter.
Questions about inherited crypto tax
Do I owe tax when I inherit bitcoin?
Generally not at the moment you inherit it. In the U.S., receiving an inheritance is not income to the heir. Tax usually arises only if you later sell, swap or spend the crypto, and then it is measured from the date-of-death value.
What is the step-up in basis for crypto?
It resets the cost basis of inherited crypto to its fair market value on the date of death. If the owner paid $9,000 and it was worth $90,000 at death, your basis is $90,000, so only growth after that date is taxed when you sell.
Can I use bitcoin to avoid inheritance or estate tax?
No. Crypto counts toward the estate like other property. The federal estate tax only applies above the exclusion, and a few states have their own estate or inheritance taxes at much lower thresholds.
Does this calculator cover state taxes or the UK?
No. It covers U.S. federal basis and a simple federal estate check only. See our guides on state inheritance and estate taxes and on UK rules for those.