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Estate and Inheritance Tax in Ohio

Ohio repealed its estate tax for deaths on or after January 1, 2013, and has no inheritance tax.

Last checked . General information, not legal advice.

Ohio at a glance

State estate tax
No
Repealed for deaths on or after January 1, 2013 (House Bill 153, 129th General Assembly).
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
The former Ohio inheritance tax was closed by House Bill 153.

Sources

Last checked

The rules in Ohio

Does Ohio have a state estate tax?

No. State estate tax in Ohio: no. Repealed for deaths on or after January 1, 2013 (House Bill 153, 129th General Assembly).

What is the estate tax exemption in Ohio?

Estate tax exemption in Ohio: No state estate tax.

What is the top estate tax rate in Ohio?

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

Does Ohio have an inheritance tax?

No. Inheritance tax in Ohio: no. The former Ohio inheritance tax was closed by House Bill 153.

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

The rules above come from Ohio Department of Taxation, 2013 Brief Summary of Major State Taxes: Estate Tax and Estate Tax (Geauga County Auditor). Each source is linked on this page. We last checked them in October 2026.

Good to know

Since January 1, 2022, no Ohio estate tax is due on property first discovered after December 31, 2021, even for deaths before 2013 (House Bill 110, 134th General Assembly).

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.