No state death tax
Utah Estate and Inheritance Tax in 2026
No current Utah estate or inheritance tax on a 2026 or 2027 death. Utah Code Chapter 59-11 is marked repealed May 6, 2026, and its pickup tax had produced no tax since the federal credit ended.
Updated 2 primary sources citedEditorial policy
Utah and federal death-tax estimate
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- Total estimated death taxes
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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 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The current Utah Code marks Chapter 59-11, the Inheritance Tax Act, repealed May 6, 2026.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.
The current code records a May 2026 repeal
Utah's current chapter PDF explicitly marks the Inheritance Tax Act repealed May 6, 2026. This is current legislative evidence, whereas older summaries often describe only the end of the federal pickup credit after 2004. The tax had already ceased producing current liability under that credit mechanism; the new code status should nevertheless be visible in a 2026 guide.
The Tax Commission says an inheritance-tax return and waiver are not required. A bank or executor finding older waiver instructions should compare them with that current department guidance. The word inheritance in the former act's name should not be taken to mean that Utah now applies beneficiary relationship brackets. This guide does not assert an unverified retroactive effective date for a particular bill.
A Utah resident's Oregon property still deserves an Oregon estate-tax review, with the correct situs and allocation. Preserve that location information along with the prepared federal valuation. The federal form's eligible state-death-tax deduction refers to an actual approved tax from an applicable jurisdiction; it cannot be filled with an invented Utah amount based on the estate's gross value.
Sources reviewed October 1–2, 2026. Prepare federal inputs or compare Utah with the other no-tax states.
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