No state death tax
Georgia Inheritance and Estate Tax in 2026
No current Georgia estate or inheritance tax on a 2026 or 2027 death. Georgia repealed its estate tax effective July 1, 2014, no estate-tax return is required, and Georgia has no inheritance tax.
Updated 1 primary source citedEditorial policy
Georgia and federal death-tax estimate
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- Total estimated death taxes
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- Georgia 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 Georgia
Georgia Revenue says its estate tax was repealed effective July 1, 2014 and an estate-tax return is no longer required. It also expressly states that Georgia has no inheritance tax. Older references to the federal death-tax credit describe the prior system.
| Rule | Georgia position | Applies to | Primary source |
|---|---|---|---|
| Inheritance tax | None. Georgia Revenue: "Georgia has no inheritance tax" | Any date of death | Georgia Revenue estate tax FAQ |
| Estate tax | None levied, and no estate tax return required (O.C.G.A. § 48-12-1) | On and after July 1, 2014 | O.C.G.A. § 48-12-1 as quoted by Revenue |
| Former credit-based estate tax | Based on the federal credit for state death taxes; it reaches only estates of decedents who died before January 1, 2005 | Deaths before 2005 | Revenue FAQ: prior law |
| Return under the former tax | A copy of federal Form 706 with payment, due nine months after death; Revenue issues a certificate of payment | Deaths before 2005 | Revenue FAQ: filing and certificate |
Worked example: a 2026 Georgia estate of $18 million
A Georgia resident dies in 2026 with an $18,000,000 prepared gross estate, $1,200,000 of allowable deductions and no lifetime taxable gifts. Georgia tax: $0, and no Georgia estate tax return. Federal: the $16,800,000 taxable estate is $1,800,000 above the $15,000,000 basic exclusion, and the worksheet estimates $720,000 of federal estate tax at the 40% top rate.
Had the same person died in 2003, the answer would come from a different rule. Georgia's former tax was based on the federal state death-tax credit, which the 2001 federal act cut by 50% for 2003 deaths, and it was paid with a copy of the federal return. This page does not compute that historical credit; an old assessment stays with the Department of Revenue.
Repeal and remaining old liabilities must be distinguished
Georgia's FAQ states that the estate tax was repealed in 2014 and that the state has no inheritance tax. That answers the current transfer-tax question without borrowing a federal exemption. A 2026 beneficiary receiving a large amount does not cross a new Georgia death-tax bracket. Federal estate tax, if applicable, is assessed through a different computation involving the entire decedent's estate and prior gifts.
The repeal does not make every historic estate document irrelevant. If a family is settling a notice for a pre-repeal death, retain the assessment and identify the governing period before treating it as a current estate. Ask the revenue department about that existing liability instead of recalculating the notice with today's zero-state-tax profile. The calculator below deliberately accepts only a 2026 death date.
For Georgia property passing through an estate domiciled in another state, distinguish where the assets are located from where the recipient lives. A beneficiary's Georgia address alone is not enough to resolve another jurisdiction's transfer tax. Use the appropriate state guide and approved property allocation; no arbitrary Georgia percentage is added to the federal result here.
Sources reviewed October 1–2, 2026. Georgia Revenue FAQ rechecked October 6, 2026. Prepare federal inputs or compare Georgia with the other no-tax states.
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