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Estate and Inheritance Tax in Michigan

Michigan does not collect an estate tax for current deaths, and its inheritance tax applies only to deaths on or before September 30, 1993.

Last checked . General information, not legal advice.

Michigan at a glance

State estate tax
No
The Michigan estate tax equals the federal state death tax credit, which was repealed (26 U.S.C. 2011), so no tax results.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
The inheritance tax still applies only to inheritances from people who died on or before September 30, 1993.

Sources

Last checked

The rules in Michigan

Does Michigan have a state estate tax?

No. State estate tax in Michigan: no. The Michigan estate tax equals the federal state death tax credit, which was repealed (26 U.S.C. 2011), so no tax results.

What is the estate tax exemption in Michigan?

Estate tax exemption in Michigan: No state estate tax.

What is the top estate tax rate in Michigan?

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

Does Michigan have an inheritance tax?

No. Inheritance tax in Michigan: no. The inheritance tax still applies only to inheritances from people who died on or before September 30, 1993.

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

The rules above come from Mich. Comp. Laws 205.232. Each source is linked on this page. We last checked them in October 2026.

Good to know

The Michigan Estate Tax Act remains on the books but is measured by the federal credit for state death taxes, which no longer exists.

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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