TEXAS INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Does Texas have an inheritance tax?
Texas has no inheritance tax and no estate tax. Texas repealed its inheritance tax in 2015, and a constitutional amendment voters approved in November 2025 bars a state estate or inheritance tax. A $5,000,000 estate owes $0 of Texas 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
- Texas 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 |
Texas inheritance and estate tax questions
Does Texas have an inheritance tax?
No. Texas has no inheritance tax and no estate tax. Texas repealed its inheritance tax in 2015, and a constitutional amendment voters approved in November 2025 bars a state estate or inheritance tax.
How much federal estate tax does a Texas 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 Texas estate skip probate?
When there is no will and the estate, not counting the homestead and exempt property, is worth $75,000 or less, heirs can file a small estate affidavit 30 days after death for a judge to approve.
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.