INDIANA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Does Indiana have an inheritance tax?
Indiana has no inheritance tax and no estate tax. Indiana's inheritance tax was repealed for deaths after December 31, 2012, and its estate tax ended at the same time. A $5,000,000 estate owes $0 of Indiana 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
- Indiana 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 |
Indiana inheritance and estate tax questions
Does Indiana have an inheritance tax?
No. Indiana has no inheritance tax and no estate tax. Indiana's inheritance tax was repealed for deaths after December 31, 2012, and its estate tax ended at the same time.
How much federal estate tax does an Indiana 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.
Can Indiana inheritance tax from an earlier death be refunded?
Yes. Refund claims for inheritance or estate tax paid on deaths before January 1, 2013 can still be filed with the Department of Revenue.
What the calculator leaves out
- Indiana's inheritance tax was repealed for deaths after December 31, 2012.
- 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.