No state death tax

Colorado Estate and Inheritance Tax in 2026

No current Colorado estate or inheritance tax on a 2026 or 2027 death. Colorado estate tax and filing ended for deaths after December 31, 2004, when the federal state death-tax credit was eliminated.

Updated Oct 3, 20261 primary source citedEditorial policy

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.

Colorado levies no estate or inheritance tax, but neighbouring Nebraska (inheritance tax) does. Real estate or tangible property located there can fall under that state's own rules and thresholds even when the owner was domiciled in Colorado: Nebraska inheritance tax calculator.

The primary-source rule for Colorado

Colorado replaced its inheritance tax with an estate tax in 1980. The General Assembly explains that elimination of the federal credit ended estate tax and filing for deaths after December 31, 2004. The state law remains tied to that federal credit.

• Colorado primary-source guidance

A linked statute is different from a current exemption

Colorado's legislative overview explains why a tax law can remain on the books while its credit-based calculation produces no tax. The page also includes historical federal examples. Its old federal exclusion amount should not be presented as a current Colorado threshold. For a 2026 estate, the relevant local conclusion is the absence of a filing requirement under the published death-date rule.

Do not invent a Colorado exemption equal to the 2026 federal exclusion. That would suggest the state begins collecting tax above a particular estate value, which is not how the linked credit works today. A large Colorado estate can produce federal liability in the form below without producing a positive Colorado estate-tax amount. These are separate computations with separate legal foundations.

A Colorado resident's New York real estate requires a New York review, including domicile and property allocation. Gather location, ownership and valuation records before asking for that review. An interstate property inventory is useful even when the Colorado row is zero, because the federal gross estate and a taxing state's allocated estate may include different amounts.

Sources reviewed October 1–2, 2026. Prepare federal inputs or compare Colorado with the other no-tax states.

First documented October 1, 2026 · Updated October 3, 2026