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Estate and Inheritance Tax in Texas

Texas has no estate tax and no inheritance tax; the Legislature repealed its inheritance tax (Tax Code Chapter 211) effective September 1, 2015.

Last checked . General information, not legal advice.

Texas at a glance

State estate tax
No
Texas's only death tax, Tax Code Chapter 211, was a pick-up tax tied to the former federal credit and was repealed effective September 1, 2015.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
Repealed effective September 1, 2015, by the 84th Legislature.

Sources

Last checked

The rules in Texas

Does Texas have a state estate tax?

No. State estate tax in Texas: no. Texas's only death tax, Tax Code Chapter 211, was a pick-up tax tied to the former federal credit and was repealed effective September 1, 2015.

What is the estate tax exemption in Texas?

Estate tax exemption in Texas: No state estate tax.

What is the top estate tax rate in Texas?

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

Does Texas have an inheritance tax?

No. Inheritance tax in Texas: no. Repealed effective September 1, 2015, by the 84th Legislature.

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

The rules above come from Tex. S.B. 752 (84th Leg., 2015). 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.