Estate and Inheritance Tax in California

California has no state estate tax and no inheritance tax; state law bars them except for a pick-up tax tied to a federal credit that no longer exists.

Last checked October 2026. General information, not legal advice.

State estate tax: No; Cal. Rev. & Tax. Code 13302 only allows a tax equal to the federal credit for state death taxes, which has been repealed.
Estate tax exemption: No state estate tax
Top estate tax rate: No state estate tax
Inheritance tax: No; Cal. Rev. & Tax. Code 13301 bars any state inheritance tax.

Sources

Last checked October 2026

The rules in California

Does California have a state estate tax?

No. State estate tax in California: no. Cal. Rev. & Tax. Code 13302 only allows a tax equal to the federal credit for state death taxes, which has been repealed.

What is the estate tax exemption in California?

Estate tax exemption in California: No state estate tax.

What is the top estate tax rate in California?

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

Does California have an inheritance tax?

No. Inheritance tax in California: no. Cal. Rev. & Tax. Code 13301 bars any state inheritance tax.

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

The rules above come from Cal. Rev. & Tax. Code 13301 and Cal. Rev. & Tax. Code 13302. Each source is linked on this page. We last checked them in October 2026.

Good to know

Section 13301 was adopted by voter initiative (Proposition 6) in 1982.

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.

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