State directory
States Without Estate or Inheritance Tax in 2026
These 34 states do not impose a current estate or inheritance tax on a 2026 death under the rules described below. The source and administrative details differ by state. Historical deaths, postponed interests, other states' property rules and federal tax require separate review.
Updated 43 primary sources citedEditorial policy
Choose your state to see its primary source. California's guide explains estate income tax and federal inputs. For a state that currently taxes an estate or beneficiary, use the state worksheet directory.
Why an old estate-tax form can still appear online
Several states tied their tax to a federal credit for state death taxes. The credit ended for deaths after 2004; a state death-tax deduction is a different mechanism. Some state statutes and historical forms remain online even though their credit-based formula produces no current tax. The linked state source explains which rule applies. Louisiana Revenue's explanation.
A repeal date concerns the date of death, not the date an executor sells property or distributes money. Virginia also flags certain postponed historical remainder interests. A current zero-tax result should not be treated as an answer for those older cases.
Alabama
Alabama ties its estate and inheritance filing requirement to the federal state death-tax credit. The revenue department says estates for deaths after December 31, 2004 do not file an Alabama estate-tax return. Its fiduciary income-tax rules are a separate program.
Alaska
The Alaska Court System says the state stopped collecting estate tax in 2005. Its probate guidance specifically directs executors to check other states when the decedent lived elsewhere or owned property elsewhere; Alaska residence alone does not settle those obligations.
Arizona
Arizona's revenue department records no estate tax or Form 76 filing for deaths after 2004, following elimination of the federal credit. It also states Arizona does not impose inheritance or gift taxes. The legislature subsequently repealed the estate-tax provisions in 2006.
Arkansas
DFA Subject 605 identifies Act 645 of 2003 as the estate-tax repeal for deaths from January 1, 2005. It says no Arkansas estate-tax return is required for those deaths. Do not confuse the separate fiduciary income-tax return with this repealed transfer tax.
California
The Controller separates historical inheritance-tax deaths before June 8, 1982 from estate-tax deaths before 2005. A 2026 death has neither state tax. California estate or trust income reported on Form 541 remains a separate matter.
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.
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.
Florida
Florida has no estate tax for deaths after December 31, 2004. From July 1, 2023, personal representatives no longer have to file the DR-312 or DR-313 no-tax affidavits. Those obsolete affidavit requirements should not be copied into a current executor checklist.
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.
Idaho
Idaho's Tax Commission explicitly lists no inheritance or gift tax and says its estate tax expired in 2004. Its guidance separately directs estates and trusts to fiduciary income-tax rules; the absence of a death tax does not exempt income during administration.
Indiana
Indiana Notice 44 confirms repeal of inheritance tax for deaths after December 31, 2012, and repeal of estate and generation-skipping tax effective January 1, 2013. These are three distinct repeals, not a new exemption for an individual beneficiary. For an older estate, ask DOR about current procedures before using historical forms.
Iowa
Iowa inheritance tax no longer applies to deaths on or after January 1, 2025. The old relationship-based rate sheets still concern earlier deaths. The date of death controls; receiving money in 2026 does not make a 2024 death subject to the new rule.
Kansas
Kansas Notice 10-07 says no estate tax is due for deaths from January 1, 2010 and the department will not process estate-tax returns for those estates. Older Kansas succession-tax or estate-tax schedules should not be used for a 2026 death.
Louisiana
Louisiana repealed inheritance tax in 2008. Its estate-transfer tax remains linked to the abolished federal credit, so the department says no estate-transfer tax is due for deaths after 2004. A statute still appearing in the code does not create a current positive tax.
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.
Mississippi
Mississippi Revenue expressly states there is no inheritance or gift tax. Its estate tax depends on the federal state death-tax credit; that credit became a deduction for deaths after 2004. The two federal mechanisms are different, so a deduction does not revive this state tax.
Missouri
Missouri's estate-tax page says no tax or return is required for deaths from January 1, 2005 because the federal credit no longer exists. It also explains that a future federal credit could reactivate the linked law. Current fiduciary income tax is separate.
Montana
Montana Revenue says it no longer collects estate or inheritance taxes. It separately identifies the inheritance repeal for deaths from 2001 and the absence of estate tax after 2004. Department certificates or consents are no longer required to close probate or transfer securities.
Nevada
Nevada's estate tax is tied to the maximum federal state death-tax credit. The department says no estate-tax filing is required for deaths from January 1, 2005 unless that federal credit is restored. Historical filing thresholds are not current Nevada exemptions.
New Hampshire
New Hampshire repealed its legacy-and-succession tax and nonresident personal-property transfer tax for deaths from January 1, 2003. Its estate-tax return is not required for deaths from January 1, 2005 because the federal credit ended. The two repeal dates address different taxes.
New Mexico
New Mexico's published return calculates estate tax from the federal state death-tax credit, which no longer applies. That produces no current state estate tax. The old return and general agency page still discuss filing; confirm any estate-specific documentation request with TRD rather than treating a zero tax as blanket filing clearance.
North Carolina
North Carolina's revenue history identifies repeal of its estate tax for deaths on or after January 1, 2013 under Session Law 2013-316. Earlier inheritance and estate-tax collections belong to prior law, not a separate beneficiary tax on a 2026 death.
North Dakota
North Dakota replaced its inheritance tax in 1927. The Tax Commissioner says no estate tax is paid for modern deaths because the federal credit ended. The office separately publishes estate-tax history and fiduciary income-tax information; these are not interchangeable filing rules.
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.
Oklahoma
The Oklahoma Tax Commission identifies January 1, 2010 as the estate-tax repeal date. Its later rule review explains the wind-down of old assessment provisions. Pre-repeal liens and historical estate administration are different questions from tax on a current death.
South Carolina
South Carolina Code 12-16-510 bases the estate tax on the federal credit defined in 12-16-20. Because that federal state death-tax credit is no longer available, the linked state tax has no current amount. This conclusion follows the statutory formula, not a new state exemption threshold.
South Dakota
South Dakota Revenue explicitly states that the state has neither inheritance nor estate tax. It dates the inheritance repeal to July 1, 2001. Other taxes, probate administration and assets located in a taxing state need separate consideration.
Tennessee
Tennessee Revenue instructs executors not to file inheritance-tax returns for deaths in 2016 or later. The historical inheritance tax was calculated at the estate level despite its name. Its supplemental estate tax depended on the federal state death-tax credit, which is no longer available.
Texas
Article VIII, section 26 of the Texas Constitution prohibits state death taxes and taxes on transfers of estates, inheritances and gifts, subject to its stated exceptions. Added in November 2025, it preserves property taxes, motor-vehicle gift taxes and the taxes described in section 29(b). Federal tax remains outside this Texas prohibition.
Utah
The current Utah Code marks Chapter 59-11, the Inheritance Tax Act, repealed May 6, 2026. The Tax Commission says returns and inheritance-tax waivers are not required. Its former pickup tax had already stopped producing tax when the federal state death-tax credit ended after 2004.
Virginia
Virginia Tax says there is no current estate or inheritance tax, but flags certain historically postponed remainder interests. Its linked ruling explains that exception. For a current death, do not apply a former estate-tax threshold; for an old trust remainder, do not assume the historical liability disappeared.
West Virginia
West Virginia Code 11-11-3 limits its estate tax to the attributable federal state death-tax credit. With that credit unavailable, the linked tax produces no current estate-tax amount. The law also limits combined federal and state liability; it is not a standalone modern rate table.
Wisconsin
Wisconsin Revenue gives separate end dates: no estate tax for deaths after December 31, 2007 and no inheritance tax for deaths from January 1, 1992. Its estate and trust income-tax and closing-certificate guidance remains relevant to administration.
Wyoming
Wyoming Revenue says no estate tax is due for deaths after 2004 because its law follows the abolished federal credit. It still offers a certificate of no tax due when evidence is needed. The department removed the certificate's $10 processing fee effective July 1, 2022.
What to do after finding your state
- Confirm the date of death and domicile. Do not use a modern repeal for an older estate without checking its historical rule.
- Identify property in other jurisdictions. A no-tax home state does not resolve another state's situs rules.
- Prepare the federal estate, deduction and lifetime-gift figures. Use the 2026 federal estate-tax worksheet for its stated U.S. citizen/resident scope.
- Review income earned during administration and any certificate or other paperwork your estate needs.
For beneficiary taxes in Kentucky, Maryland, Nebraska, New Jersey or Pennsylvania, use the inheritance-tax guide. Sources reviewed October 1, 2026.
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