Skip to content
Oakclause

Estate and Inheritance Tax in Colorado

Colorado has no state estate tax in practice because its tax equals a federal credit that no longer exists, and it has no inheritance tax.

Last checked . General information, not legal advice.

Colorado at a glance

State estate tax
No
Colorado's tax equals the federal credit for state death taxes, which Congress repealed.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No

Sources

Last checked

The rules in Colorado

Does Colorado have a state estate tax?

No. State estate tax in Colorado: no. Colorado's tax equals the federal credit for state death taxes, which Congress repealed.

What is the estate tax exemption in Colorado?

Estate tax exemption in Colorado: No state estate tax.

What is the top estate tax rate in Colorado?

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

Does Colorado have an inheritance tax?

No. Inheritance tax in Colorado: no.

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

The rules above come from Colo. Rev. Stat. 39-23.5-103. Each source is linked on this page. We last checked them in October 2026.

Good to know

C.R.S. 39-23.5-103 imposes a tax only in the amount of the federal credit. That federal credit (26 U.S.C. 2011) has been repealed, so no Colorado estate tax results.

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.