Georgia · Estate planning

Georgia Estate Tax and Inheritance Tax Rules

Georgia imposes NO state estate tax (former pick-up tax eliminated for deaths after 2004; statutory provisions repealed 2014). Federal estate tax may still apply.

2 rules checked against governing sourcesSources checked through Jun 16, 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

Georgia imposes NO state estate tax (former pick-up tax eliminated for deaths after 2004; statutory provisions repealed 2014). Federal estate tax may still apply.

O.C.G.A. § 48-12-1 (Ga. L. 2014/HB 658)

Verified Jun 16, 2026 · Next review by Jun 16, 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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This page reports source-linked state rules and review dates. It does not calculate a deadline, determine eligibility, select a procedure, value a claim, or apply law to an individual situation. Verify the cited authority, local procedure, and current law before relying on a rule.