Ohio · Estate planning

Ohio Estate Tax and Inheritance Tax Rules

No Ohio state estate tax for deaths on or after January 1, 2013; Ohio Revised Code section 5731.02 levied the estate tax only for deaths before January 1, 2013.

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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

No Ohio state estate tax for deaths on or after January 1, 2013; Ohio Revised Code section 5731.02 levied the estate tax only for deaths before January 1, 2013.

Ohio Rev. Code Sec. 5731.02(A), as amended by H.B. 153 (129th General Assembly).

Verified Jul 3, 2026 · Next review by Jul 3, 2027

Tax on beneficiaries

State inheritance tax

No current Ohio inheritance tax. Ohio's inheritance tax was repealed in 1968 and replaced by the estate tax, which itself applies only to deaths before January 1, 2013.

Ohio Legislative Service Commission H.B. 153 analysis; Ohio Rev. Code Sec. 5731.02(A).

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.