CALIFORNIA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Does California have an inheritance tax?
California has no inheritance tax and no estate tax. A $5,000,000 estate owes $0 of California tax and $0 of federal estate tax, because the 2026 federal exclusion is $15,000,000.
Tax on the estate
- Total estate and inheritance tax
- $0.00
- Federal estate tax
- $0.00
- California estate or inheritance tax
- $0.00
Federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts.
| Estate | Federal estate tax |
|---|---|
| $5,000,000 | $0 |
| $10,000,000 | $0 |
| $15,000,000 | $0 |
| $20,000,000 | $2,000,000 |
| $25,000,000 | $4,000,000 |
California inheritance and estate tax questions
Does California have an inheritance tax?
No. California has no inheritance tax and no estate tax.
How much federal estate tax does a California estate owe?
Only an estate over the $15,000,000 federal exclusion owes any. A $5,000,000 estate owes $0; a $20,000,000 estate owes $2,000,000, 40% of the amount over the exclusion. The estate pays it, not the heirs.
Is an inherited California home reassessed?
Usually. Under Proposition 19, a home passed from parent to child keeps its assessed value only if it was the parent's principal residence and becomes the child's, and only up to the old value plus $1,044,586 for transfers from February 16, 2025 to February 15, 2027; value above that is added. A rental is reassessed.
Can a small California estate skip probate?
Yes. For deaths on or after April 1, 2025, heirs can collect an estate worth up to $208,850 by affidavit. The limit is adjusted every three years.
What the calculator leaves out
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.