Human Life Value Calculator

PV of after-tax future earnings, net of personal consumption

Last updated: June 2026

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Human Life Value
$1,113,815

Calculation Walk-Through

Years of earnings remaining30
After-tax annual income$76,000
Net to family (after 25% personal consumption)$57,000
Real discount rate (6% return - 2.5% inflation)3.50%
Real salary growth (3% nominal - 2.5% inflation)0.50%
PV of net future earnings$1,113,815

First 5 Years and Final Year (PV terms)

YearAgeReal Income to FamilyPresent Value
136$57,000$55,072
237$57,285$53,476
338$57,571$51,926
439$57,859$50,421
540$58,149$48,960
3065$65,870$23,468

Why the real discount rate matters

Using nominal rates without adjusting income for inflation undercounts HLV. The standard practice is to use a REAL discount rate (return minus inflation) and treat income in real terms. The result is in today’s dollars and is directly comparable to a face-value policy purchased today.

The HLV Formula in Plain English

Step 1: After-tax income

Take gross income and subtract income tax at your marginal rate. The benefit of a life insurance payout is generally income-tax-free, so we work in after-tax terms throughout.

Step 2: Net to family

Subtract personal consumption (typically 20-30%) to get the share that would have gone to dependents. This is the dollar amount the family loses when the insured dies.

Step 3: Discount each future year to PV

For each year from now to retirement, grow income by real salary growth, then divide by (1 + real discount rate)^t. Sum the discounted stream. That sum IS the Human Life Value.

Underwriter limits

Most carriers will issue coverage up to roughly your HLV without extra justification, and 10-15x income as a fallback rule. Coverage well above HLV usually triggers a deeper financial review (assets, debts, business interests).

Frequently Asked Questions

What is Human Life Value?

Human Life Value (HLV) is the present value of your expected after-tax future earnings to retirement, minus the share you would personally consume. It is the actuarial gold standard for sizing life insurance, popularized by Dr. Solomon Huebner in the early 1900s and still used by underwriters today to justify large policy limits.

Why subtract personal consumption?

A life insurance benefit needs to replace the income that would have gone to your family, not the income you would have spent on yourself. Personal consumption (the share you spend on your own food, clothing, transportation, hobbies, vacations) is typically estimated at 20-30% of after-tax income for a married parent. Subtracting it keeps the policy from over-insuring.

What discount rate should I use?

Use a REAL discount rate, expected investment return minus inflation. If you expect 6% nominal returns on a balanced portfolio and 2.5% inflation, the real rate is roughly 3.5%. Using a nominal rate without adjusting income for inflation undercounts HLV, using a real rate paired with flat real income gives the correct present value in today's dollars.

How does HLV compare to DIME and 10x income?

HLV is the most aggressive of the three for younger high earners because it values all remaining years of earnings, not just the immediate replacement period. For a 35-year-old earning $150k with 30 years to retirement, HLV often lands between $2-3M, vs $1.5M from 10x and $1.2M-1.8M from DIME depending on the mortgage. Insurance underwriters typically allow coverage up to roughly the HLV without extra justification.

What are the limitations of HLV?

HLV assumes you will work continuously to retirement at the same real income, which often is not true. It also ignores employer benefits like health insurance and 401(k) match. And the result is very sensitive to the discount rate: changing the real rate from 3% to 5% can swing HLV by 25-30%. Use HLV as the upper bound on a reasonable range, not as a precise number.