Tax on the estate
State estate tax
Oklahoma separate estate tax was phased out for deaths on or after January 1, 2010.
Okla. Stat. tit. 68, estate-tax provisions; ACTEC state death-tax chart.
Verified Jul 3, 2026 · Next review by Jul 3, 2027
Oklahoma · Estate planning
Oklahoma Estate Tax and Inheritance Tax Rules
Oklahoma separate estate tax was phased out for deaths on or after January 1, 2010.
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
Oklahoma does not have a current inheritance tax.
ACTEC state death-tax chart.
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.
For estate planning attorneys
Keep the current rule beside the planning and funding work
DocketBuddy connects source-linked state context to planning intake, attorney-reviewed documents, execution, and the asset-to-instrument funding map.
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.