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Estate and Inheritance Tax in Arizona

Arizona repealed its estate tax, so no tax is owed for deaths after 2004, and it has no inheritance tax.

Last checked . General information, not legal advice.

Arizona at a glance

State estate tax
No
SB 1170 (2006) permanently repealed the Arizona estate tax, which had been tied to the federal state death tax credit.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Arizona repealed its inheritance tax in 1937.

Sources

Last checked

The rules in Arizona

Does Arizona have a state estate tax?

No. State estate tax in Arizona: no. SB 1170 (2006) permanently repealed the Arizona estate tax, which had been tied to the federal state death tax credit.

What is the estate tax exemption in Arizona?

Estate tax exemption in Arizona: No state estate tax.

What is the top estate tax rate in Arizona?

Top estate tax rate in Arizona: No state estate tax.

Does Arizona have an inheritance tax?

No. Inheritance tax in Arizona: no. Arizona repealed its inheritance tax in 1937.

Where do the Arizona estate and inheritance tax rules come from?

The rules above come from Ariz. Laws 2006 (SB 1170). Each source is linked on this page. We last checked them in October 2026.

Good to know

A 2006 House summary of SB 1170 states that no Arizona estate tax is owed on an estate of a person who dies after December 31, 2004.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.