No state death tax

Delaware Estate and Inheritance Tax in 2026

No current Delaware estate or inheritance tax on a 2026 or 2027 death. Delaware's estate tax was repealed for deaths on or after January 1, 2018; earlier deaths keep the old rules.

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.

Delaware levies no estate or inheritance tax, but neighbouring Maryland (estate and inheritance tax), New Jersey (inheritance tax) and Pennsylvania (inheritance tax) do. Real estate or tangible property located there can fall under that state's own rules and thresholds even when the owner was domiciled in Delaware: Maryland estate and inheritance tax calculator · New Jersey inheritance tax calculator · Pennsylvania inheritance tax calculator.

The primary-source rule for Delaware

Delaware's estate-tax repeal applies to deaths from January 1, 2018. The state finance summary limits the tax to earlier decedents. An estate administered now for an earlier death needs the rules for that death date, not a current-year exemption assumption.

• Delaware primary-source guidance

Use the death date, not the year probate closes

The Delaware finance summary restricts its estate tax to individuals dying before January 1, 2018. A distribution made in 2026 from a 2017 estate is therefore a historical case. Do not replace its original rules with the current no-tax answer simply because the executor is now closing probate. Preserve the original return, assessment and date-of-death records before deciding whether an outstanding issue remains.

Conversely, applying an old Delaware exemption to a 2026 death would create a fictitious current state liability. The repeal removes that computation for the covered death date. A beneficiary's relationship or inheritance amount does not restore it. If someone asks for a tax estimate, identify whether they mean Delaware transfer tax, federal Form 706 tax or income received from an estate.

Delaware administration does not eliminate a Maryland connection. Maryland has both an estate-level system and an inheritance system, with distinct credits and recipient rules. Review that guide if the property or decedent has a relevant Maryland connection. The federal estimate below requires a prepared estate total, rather than the amount one Delaware beneficiary expects to receive.

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

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