No state death tax
Michigan Estate and Inheritance Tax in 2026
No current Michigan estate or inheritance tax on a 2026 or 2027 death. Michigan has collected no estate tax on new estates since the federal state death-tax credit ended in 2005.
Updated 3 primary sources citedEditorial policy
Michigan and federal death-tax estimate
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- Total estimated death taxes
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- Michigan 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 Michigan
Michigan replaced its inheritance system with a credit-based estate tax in 1993. The House Fiscal Agency explains that no tax has been collected on new estates since the federal credit ended in 2005. Historical estates in litigation are a separate issue.
Michigan collection by affidavit
MCL 700.3983, amended by 2024 PA 1, allows collection by affidavit 28 days after death when the estate holds no real property and its net value does not exceed $50,000, a figure the statute adjusts for inflation under section 1210.
Historical inheritance cases can still require Treasury review
Michigan Treasury's current FAQ limits inheritance tax to people inheriting from a decedent who died on or before September 30, 1993. It specifically discusses newly discovered assets and deferred life interests. A distribution occurring today can therefore concern historical law. Start by identifying the original decedent and death date, not simply the present beneficiary's receipt date.
The House Fiscal Agency's 2021 analysis explains that the later estate tax stopped generating tax on new estates when the federal credit ended in 2005. That document analyzes a bill; it is not proof that the proposed bill was enacted. The current zero-state-tax answer here relies on the credit's absence and the historical inheritance boundary, rather than presenting a proposed repeal as completed legislation.
When an old Michigan trust's life beneficiary dies, preserve the original orders and relationship records and contact Treasury using its current guidance. The 2026 federal tool cannot adjudicate that historic inheritance liability. For a new Michigan decedent, it instead helps estimate federal exposure after valuation and gift work are prepared; another state's property connection remains an independent question.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare Michigan with the other no-tax states.
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