California · Estate planning

California Estate Tax and Inheritance Tax Rules

California imposes NO state estate tax (pick-up tax limited to the federal credit, dead since 2005; Prop. 6 (1982) bars new death taxes without voter approval). Federal estate tax may still apply.

2 rules checked against governing sourcesSources checked through Jun 14, 2026Inspect the coverage gate

Answer first, sources attached

The two state transfer-tax questions to check first

State estate and inheritance taxes are separate from the federal estate tax and from income-tax consequences. Start with the current state treatment and source.

Tax on the estate

State estate tax

California imposes NO state estate tax (pick-up tax limited to the federal credit, dead since 2005; Prop. 6 (1982) bars new death taxes without voter approval). Federal estate tax may still apply.

Cal. Rev. & Tax. Code § 13301 (Proposition 6, June 8, 1982 — prohibits state and political subdivisions from imposing gift, inheritance, succession, estate, or related death-transfer taxes)

Verified Jun 14, 2026 · Next review by Jun 15, 2027

Tax on beneficiaries

State inheritance tax

California inheritance and gift taxes were REPEALED by Proposition 6 (June 1982). No tax on beneficiaries.

Cal. Rev. & Tax. Code § 13301 (Proposition 6, June 8, 1982 — prohibits state and political subdivisions from imposing gift, inheritance, succession, estate, or related death-transfer taxes)

Verified Jun 14, 2026 · Next review by Jun 15, 2027

What changes the answer

The statewide rule is the starting point

Date of deathThresholds, rates, and repeal or phase-in rules are date-sensitive.
Domicile and property locationA state may treat residents and in-state property differently.
Beneficiary relationshipInheritance-tax treatment can depend on the recipient’s relationship to the decedent.
Federal and income-tax rulesFederal estate tax, basis, retirement accounts, and trust income remain separate analyses.

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