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Estate and Inheritance Tax in North Carolina

North Carolina has no estate tax for deaths on or after January 1, 2013, and no inheritance tax for deaths on or after January 1, 1999.

Last checked . General information, not legal advice.

North Carolina at a glance

State estate tax
No
Repealed by Session Laws 2013-316 for deaths on or after January 1, 2013.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Repealed by Session Laws 1998-212 for deaths on or after January 1, 1999.

Sources

Last checked

The rules in North Carolina

Does North Carolina have a state estate tax?

No. State estate tax in North Carolina: no. Repealed by Session Laws 2013-316 for deaths on or after January 1, 2013.

What is the estate tax exemption in North Carolina?

Estate tax exemption in North Carolina: No state estate tax.

What is the top estate tax rate in North Carolina?

Top estate tax rate in North Carolina: No state estate tax.

Does North Carolina have an inheritance tax?

No. Inheritance tax in North Carolina: no. Repealed by Session Laws 1998-212 for deaths on or after January 1, 1999.

Where do the North Carolina estate and inheritance tax rules come from?

The rules above come from N.C. Gen. Stat. 105-32.1 (repealed) and N.C. Gen. Stat. 105-2 (repealed). 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.