NORTH CAROLINA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Does North Carolina have an inheritance tax?
North Carolina has no inheritance tax and no estate tax. North Carolina's estate tax was repealed for deaths on or after January 1, 2013. A $5,000,000 estate owes $0 of North Carolina 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
- North Carolina 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 |
North Carolina inheritance and estate tax questions
Does North Carolina have an inheritance tax?
No. North Carolina has no inheritance tax and no estate tax. North Carolina's estate tax was repealed for deaths on or after January 1, 2013.
How much federal estate tax does a North Carolina 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 a small North Carolina estate skip probate?
When there is no will, heirs can collect personal property worth $20,000 or less, after liens, by affidavit 30 days after death, or $30,000 when the surviving spouse is the only heir. The affidavit is filed with the clerk of superior court.
What the calculator leaves out
- North Carolina's estate tax was repealed for deaths on or after January 1, 2013.
- 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.