New Jersey · Estate planning

New Jersey Estate Tax and Inheritance Tax Rules

No New Jersey estate tax is imposed for individuals who died on or after January 1, 2018. New Jersey transfer inheritance tax may still apply based on beneficiary class.

2 rules checked against governing sourcesSources checked through Jul 3, 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 beneficiaries

State inheritance tax

New Jersey transfer inheritance tax remains in force by beneficiary class. Class A and E beneficiaries are exempt; Class C beneficiaries have the first $25,000 exempt and then rates of 11%, 13%, 14%, and 16%; Class D beneficiaries are taxed at 15% and 16%.

New Jersey Division of Taxation, Transfer Inheritance Tax Rates.

Verified Jul 3, 2026 · Next review by Jul 3, 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.