How this calculator works
Here is how the calculator works:
- It adds up the amount you entered for US stocks, ETFs, company equity, cash and real estate.
- After that, it looks up that full US total in the federal estate tax rate table, and calculates the tax (before exemption) on that.
- Then, it subtracts the $13,000 credit every non-resident gets. This credit is what the $60,000 exemption refers to.
- What is left is your estimated tax, shown with your net assets after tax and your effective tax rate.
The Taxable amount line above is shown for reference only. It tells you how much of your US assets sit above $60,000, but the tax is not calculated from it.
US estate tax rates for non-resident Indians
The US taxes US-based assets left behind by a non-resident. Rates start at 18% and top out at 40%.
Indian residents get the equivalent of a $60,000 exemption. It comes as a $13,000 credit taken off the tax at the end, not as $60,000 knocked off the value at the start. US citizens and green card holders get a far larger exemption, $15 million in 2026, under separate rules.
Rates for 2026. The bands apply to the whole value of your US assets. The $60,000 exemption is not deducted first, it is given back at the end as a $13,000 credit.
| Value of your US assets |
Tax rate on this band |
| Up to $10,000 | 18% |
| $10,001 to $20,000 | 20% |
| $20,001 to $40,000 | 22% |
| $40,001 to $60,000 | 24% |
| $60,001 to $80,000 | 26% |
| $80,001 to $100,000 | 28% |
| $100,001 to $150,000 | 30% |
| $150,001 to $250,000 | 32% |
| $250,001 to $500,000 | 34% |
| $500,001 to $750,000 | 37% |
| $750,001 to $1,000,000 | 39% |
| Above $1,000,000 | 40% |
Source: Federal rate schedule under IRC Section 2001(c). The $15 million figure is the 2026 basic exclusion amount published by the IRS.
How the tax is worked out, step by step
Here is the same sum the calculator runs, using the example already on this page.
- Add up everything you hold in the US.
- Apply the rate table above to the full amount.
- Take off the $13,000 credit every non-resident gets.
- Then you get the estate tax.
The tax is charged on the value of the assets, not on the profit you made on them, and it is paid by your estate after you, not by you now.
What is US estate tax exposure?
US estate tax exposure comes up when a non-US person owns assets that are treated as located in the United States. For global investors, that can include US stocks, US-domiciled ETFs, company shares, RSUs, US real estate, and certain cash or brokerage balances.
The exposure is based on the situs of the asset and the investor's domicile status, not only US citizenship. For nonresident noncitizens, including many NRIs, US-situated assets are commonly discussed against a $60,000 exemption, while US nationals follow a different estate tax framework.
The actual number can shift depending on your ownership structure, country of residence, treaty position, deductions, account type, and the law in force at the time. Funds domiciled outside the US, such as Vested's Global Funds, give you the same US market exposure without the US-situs problem.
What this estimate does not include
Treat this as a starting point. The calculator doesn't apply tax treaties, state estate or inheritance taxes, legal deductions, debts, probate costs, trust structures, joint ownership rules, or beneficiary-specific treatment. Treat the result as something to bring into a conversation with a qualified tax or estate planning professional, not as a figure to file against.
Why this matters for Indian investors
Most Indian investors think about overseas investing in terms of returns, currency movement, and diversification. Estate rules rarely come up until US holdings become a meaningful part of family wealth, and by then it's a harder conversation to have from scratch. Running a quick estimate now helps you understand whether your US exposure is still small, sitting close to the exemption threshold, or large enough that it's worth a deeper estate planning conversation sooner rather than later.
Inputs you should review carefully
Use the market value of your US stocks and ETFs as of the estimate date, and keep company stock, ESOPs and RSUs separate unless it's actually going to be part of your estate. Enter US real estate or other tangible property on its own line rather than folding it into financial assets. Cash and brokerage balances are worth double-checking with an advisor, since how they're treated often comes down to account-level facts that a calculator can't capture.
How to reduce this exposure
US estate tax applies to assets domiciled in the US, regardless of your citizenship or residency. UCITS is a European fund structure, funds domiciled outside the US that can still hold US stocks, indices, and sectors inside them. Because the fund itself isn't a US asset, it falls outside US estate tax scope.
Vested's Global Funds are UCITS-domiciled. You get US market exposure through indices like the S&P 500 and Nasdaq-100, and individual sectors, without holding US-domiciled assets directly.
