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Estate and Inheritance Tax in Georgia

Georgia has had no state estate tax since July 1, 2014, and has no inheritance tax.

Last checked . General information, not legal advice.

Georgia at a glance

State estate tax
No
O.C.G.A. 48-12-1 ends Georgia estate taxes and returns on and after July 1, 2014.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No

Sources

Last checked

The rules in Georgia

Does Georgia have a state estate tax?

No. State estate tax in Georgia: no. O.C.G.A. 48-12-1 ends Georgia estate taxes and returns on and after July 1, 2014.

What is the estate tax exemption in Georgia?

Estate tax exemption in Georgia: No state estate tax.

What is the top estate tax rate in Georgia?

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

Does Georgia have an inheritance tax?

No. Inheritance tax in Georgia: no.

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

The rules above come from O.C.G.A. 48-12-1. Each source is linked on this page. We last checked them in October 2026.

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.