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Estate and Inheritance Tax in Oklahoma

Oklahoma repealed its estate tax effective January 1, 2010.

Last checked . General information, not legal advice.

Oklahoma at a glance

State estate tax
No
Repealed effective January 1, 2010 (Laws 2006, 2nd Extr. Sess., HB 1172).
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax

Sources

Last checked

The rules in Oklahoma

Does Oklahoma have a state estate tax?

No. State estate tax in Oklahoma: no. Repealed effective January 1, 2010 (Laws 2006, 2nd Extr. Sess., HB 1172).

What is the estate tax exemption in Oklahoma?

Estate tax exemption in Oklahoma: No state estate tax.

What is the top estate tax rate in Oklahoma?

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

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

The rules above come from Oklahoma Tax Commission, Administrative Rules Report (August 1, 2020). 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.