MINNESOTA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Minnesota inheritance and estate tax calculator
Minnesota has no inheritance tax, but it taxes estates over $3,000,000 at rates from 13% to 16% of the amount over it. On a $4,000,000 estate with nothing left to a spouse or charity, Minnesota estate tax is $130,000, 3.25% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $130,000.00
- Federal estate tax
- $0.00
- Minnesota estate tax
- $130,000.00
- Minnesota exemption
- $3,000,000.00
Minnesota and 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. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | Minnesota estate tax |
|---|---|---|
| $3,000,000 | $0 | $0 |
| $4,000,000 | $0 | $130,000 |
| $10,000,000 | $0 | $910,000 |
| $15,000,000 | $0 | $1,659,000 |
| $25,000,000 | $2,696,400 | $3,259,000 |
Minnesota inheritance and estate tax questions
Does Minnesota have an inheritance tax?
No. Minnesota has no inheritance tax, but it taxes estates over $3,000,000 at rates from 13% to 16% of the amount over it.
How much is Minnesota estate tax on a $4,000,000 estate?
With nothing left to a spouse or charity, a $4,000,000 estate owes $130,000 of Minnesota estate tax and a $10,000,000 estate owes $910,000. Neither owes federal estate tax, which starts above $15,000,000.
Does Minnesota count gifts made before death?
Only taxable gifts made in the three years before death, which are added back to the estate, and Form M706 must include the federal gift tax returns for those years. The calculator leaves gifts out of the Minnesota tax.
Can a small Minnesota estate skip probate?
Yes. When the whole probate estate is worth $75,000 or less, vehicles included, heirs can collect it by affidavit 30 days after death.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- Minnesota adds back taxable gifts made in the three years before death; the calculator leaves lifetime gifts out.
- The deduction of up to $2 million for qualified small business and farm property is not applied.
- 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.