UTAH INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Does Utah have an inheritance tax?
Utah has no inheritance tax and no estate tax. The State Tax Commission says there is no longer a basis for a Utah inheritance tax, so no return or tax waiver is required. A $5,000,000 estate owes $0 of Utah 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
- Utah 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 |
Utah inheritance and estate tax questions
Does Utah have an inheritance tax?
No. Utah has no inheritance tax and no estate tax. The State Tax Commission says there is no longer a basis for a Utah inheritance tax, so no return or tax waiver is required.
How much federal estate tax does a Utah 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 Utah estate skip probate?
Yes. When the whole estate is under $100,000 with no real property, the heir can sign a small estate affidavit 30 days after death and give it to banks and others. It cannot transfer land or a house.
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.