No state death tax
Ohio Estate and Inheritance Tax in 2026
No current Ohio estate or inheritance tax on a 2026 or 2027 death. Ohio Revised Code 5731.02 limits Ohio estate tax to deaths before January 1, 2013, so a 2026 death is outside it.
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Ohio and federal death-tax estimate
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- Total estimated death taxes
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- Ohio 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 Ohio
Ohio Revised Code 5731.02 limits the estate tax to deaths before January 1, 2013. That date boundary excludes a 2026 death. A distribution made now from an older estate should be reviewed using the decedent's death date, not the distribution year.
Release from administration in an Ohio probate court
R.C. 2113.03 lets the probate court release an estate from administration when its assets are $35,000 or less, or $100,000 or less when everything passes to a surviving spouse by will or by intestacy.
Pennsylvania inheritance tax reaches Pennsylvania real estate and tangible property of an Ohio decedent; Kentucky applies its own rules to Kentucky property. Open the Pennsylvania worksheet.
Section 5731.02 draws the boundary at the original death
Ohio's current statute limits its estate tax to deaths before January 1, 2013. That statutory condition is decisive for this 2026 profile. It is not a new Ohio exemption that rises with federal inflation. Quoting an old Ohio estate-value threshold without its death-date limit would produce an incorrect current tax estimate even if the historic number itself was once accurate.
Consider an executor distributing an asset newly found in a 2012 estate. The distribution occurs now, but the statutory death condition still points to historical Ohio law. Preserve the original inventory, assessment and death certificate and obtain the appropriate review. The federal worksheet here intentionally rejects a 2012 date because a current federal exclusion cannot be applied to that old decedent.
Ohio residence also does not resolve inheritance tax imposed by a connected jurisdiction such as Pennsylvania or Kentucky. Identify the property and beneficiary facts before choosing either guide. For a new Ohio decedent, prepared federal values and gift schedules support the tool below; its estimate does not compute probate charges, a beneficiary's income tax or the amount ultimately available after all estate expenses.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare Ohio with the other no-tax states.
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