NEW JERSEY INHERITANCE AND ESTATE TAX · DEATHS IN 2026
New Jersey inheritance and estate tax calculator
New Jersey has no estate tax, but it taxes what heirs inherit. Spouses, children, grandchildren, parents and charities are exempt; siblings and sons- and daughters-in-law pay 11% to 16% after the first $25,000; nieces, nephews, cousins, friends and everyone else pay 15% to 16%. A niece or nephew who inherits $100,000 owes $15,000 of New Jersey inheritance tax. A $5,000,000 estate owes no federal estate tax, which starts above $15,000,000.
Tax on the estate
- Total estate and inheritance tax
- $15,000.00
- Federal estate tax
- $0.00
- New Jersey inheritance tax
- $15,000.00
- Heir's class
- Class D
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 |
New Jersey inheritance tax by heir
What one heir owes on an inheritance, by their relationship to the person who died.
| Heir's class | $100,000 inherited | $500,000 inherited |
|---|---|---|
| Class ASpouse, Child, Grandchild, Great-grandchild, Parent, Grandparent | $0 | $0 |
| Class CBrother or sister, Son- or daughter-in-law | $8,250 | $52,250 |
| Class DNiece or nephew, Aunt or uncle, Cousin or other relative, Friend or unrelated person | $15,000 | $75,000 |
| Class ECharity | $0 | $0 |
New Jersey inheritance and estate tax questions
Does New Jersey have an inheritance tax?
Yes. New Jersey has no estate tax, but it taxes what heirs inherit. Spouses, children, grandchildren, parents and charities are exempt; siblings and sons- and daughters-in-law pay 11% to 16% after the first $25,000; nieces, nephews, cousins, friends and everyone else pay 15% to 16%.
How much inheritance tax does each heir pay in New Jersey?
On a $100,000 inheritance, a spouse owes $0, a brother or sister $8,250, a niece or nephew $15,000 and a charity $0. Each heir pays on their own share, and the rate depends on their relationship to the person who died.
Does New Jersey have an estate tax?
No. New Jersey's estate tax ended for deaths on or after January 1, 2018. Federal estate tax applies only to estates over $15,000,000.
Is life insurance subject to New Jersey inheritance tax?
No. Life insurance paid to a named beneficiary is not subject to inheritance tax. The return and tax are due eight months after death, with interest of 10% a year after that.
What the calculator leaves out
- New Jersey's estate tax ended for deaths on or after January 1, 2018.
- Life insurance paid to a named beneficiary is not subject to inheritance tax.
- A stepchild is Class A, but a step-grandchild is Class D.
- Inheritance tax is figured for the one heir you enter; each heir owes tax on their own share.
- 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.