Skip to content
Oakclause

Estate and Inheritance Tax in Indiana

Indiana has no estate tax and no inheritance tax; the inheritance tax does not apply to deaths after December 31, 2012, and the estate tax was formally repealed effective January 1, 2013.

Last checked . General information, not legal advice.

Indiana at a glance

State estate tax
No
No Indiana estate tax has applied to deaths after December 31, 2004; HEA 1001 (2013) formally repealed it effective January 1, 2013.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
The inheritance tax does not apply to deaths after December 31, 2012.

Sources

Last checked

The rules in Indiana

Does Indiana have a state estate tax?

No. State estate tax in Indiana: no. No Indiana estate tax has applied to deaths after December 31, 2004; HEA 1001 (2013) formally repealed it effective January 1, 2013.

What is the estate tax exemption in Indiana?

Estate tax exemption in Indiana: No state estate tax.

What is the top estate tax rate in Indiana?

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

Does Indiana have an inheritance tax?

No. Inheritance tax in Indiana: no. The inheritance tax does not apply to deaths after December 31, 2012.

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

The rules above come from Ind. Code 6-4.1-1-0.5. 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.