No state death tax
Arizona Estate and Inheritance Tax in 2026
No current Arizona estate or inheritance tax on a 2026 or 2027 death. Arizona has no estate tax or Form 76 filing for deaths after 2004, and it imposes no inheritance or gift tax.
Updated 4 primary sources citedEditorial policy
Arizona and federal death-tax estimate
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- Total estimated death taxes
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- Arizona death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Arizona
Arizona's revenue department records no estate tax or Form 76 filing for deaths after 2004, following elimination of the federal credit. It also states Arizona does not impose inheritance or gift taxes. The legislature subsequently repealed the estate-tax provisions in 2006.
Two affidavit ceilings and a community-property inventory
A.R.S. § 14-3971 lets a successor collect personal property by affidavit when no personal representative has been appointed and the personal property, net of liens, is $200,000 or less at the date of death. A separate affidavit for Arizona real property applies when its net value is $300,000 or less.
Arizona is a community-property state: A.R.S. § 25-211 treats property either spouse acquires during the marriage as community, apart from gifts, devises and inheritances. That classification decides which half of an asset belongs in the decedent's gross estate before any federal figure is entered.
An old Form 76 is not a current Arizona rate schedule
Arizona Publication 900 records both the end of the credit-based tax and the later statutory repeal. Its discussion of Form 76 belongs to deaths before 2005. A family finding an old return in a storage box should read the date of death on that return before transferring its filing instructions to a new estate. The publication's 2006 revision date is disclosed because it is historical repeal evidence.
Arizona does not impose the gift or inheritance taxes described in that publication, but a gift history can still change the federal estate computation. Obtain the decedent's gift returns and reconciliation instead of entering zero merely because Arizona collected no gift tax. Gifts excluded from one state program are not automatically absent from the federal adjusted-taxable-gift worksheet.
An executor handling Arizona assets for a person domiciled in Oregon should examine Oregon's nonresident property allocation. Likewise, federal citizenship or residency must be resolved before using this tool. It covers prepared U.S. citizen or resident Form 706 figures and does not supply the separate rules for a nonresident noncitizen's U.S. property.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare Arizona with the other no-tax states.
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