Texas · Estate planning

Texas Estate Tax and Inheritance Tax Rules

No Texas state estate tax. Former Tex. Tax Code ch. 211 (Inheritance Taxes) — pickup-tax mechanism tied to the federal state death-tax credit (eliminated for decedents dying in 2005 and later) — repealed in full by Acts 2015, 84th Leg., R.S., ch. 1161 (S.B. 752), § 1, eff. 9/1/2015. Not collected on dates of death on or after January 1, 2005.

2 rules checked against governing sourcesSources checked through Jun 29, 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

No Texas state estate tax. Former Tex. Tax Code ch. 211 (Inheritance Taxes) — pickup-tax mechanism tied to the federal state death-tax credit (eliminated for decedents dying in 2005 and later) — repealed in full by Acts 2015, 84th Leg., R.S., ch. 1161 (S.B. 752), § 1, eff. 9/1/2015. Not collected on dates of death on or after January 1, 2005.

Former Tex. Tax Code ch. 211 (Inheritance Taxes), repealed by Acts 2015, 84th Leg., R.S., ch. 1161 (S.B. 752), eff. 9/1/2015; pick-up tax tied to the federal state death tax credit (eliminated for 2005), not collected for deaths on/after Jan. 1, 2005 (Tex. Comptroller Manual of Accounts, Rev. Obj. 3110).

Verified Jun 29, 2026 · Next review by Jun 21, 2027

Tax on beneficiaries

State inheritance tax

No Texas state inheritance tax. Former Tex. Tax Code ch. 211 (Inheritance Taxes) repealed by Acts 2015, 84th Leg., R.S., ch. 1161 (S.B. 752), § 1, eff. 9/1/2015. The tax was a pickup mechanism keyed to the federal state death-tax credit (eliminated for deaths in 2005 and later), so although Ch. 211 was on the books until 2015, no Texas inheritance tax has been collected on dates of death on or after January 1, 2005.

Former Tex. Tax Code ch. 211 (Inheritance Taxes), repealed by Acts 2015, 84th Leg., R.S., ch. 1161 (S.B. 752), eff. 9/1/2015; pick-up tax tied to the federal state death tax credit (eliminated for 2005), not collected for deaths on/after Jan. 1, 2005 (Tex. Comptroller Manual of Accounts, Rev. Obj. 3110).

Verified Jun 29, 2026 · Next review by Jun 21, 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.

Read the public guide

Understand the broader process and the records worth organizing first.

Browse related guides

Go deeper on deadlines, evidence, forms, and the practical workflow.

Find licensed help

Use public directories to find a lawyer who can apply the rules to a specific matter.

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.

Open a sample estate planning brief Watch Ready check a sample packet

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.