Georgia has no estate tax and no inheritance tax: under O.C.G.A. 48-12-1, on and after July 1, 2014 no estate taxes are levied by the state and no state estate tax returns are required. Only the federal estate tax can apply, with a $15,000,000 basic exclusion for 2026 deaths (Georgia Department of Revenue and IRS, read November 2026).
At a glance
Key Facts
Georgia estate tax
None (since 1 July 2014)
Georgia inheritance tax
None
Georgia estate tax return
Not required
Federal basic exclusion, 2026 deaths
$15,000,000
Introduction
Many people expect a state like Georgia to tax what a person leaves behind. It does not. Georgia repealed its estate tax, which had been tied to a federal credit that no longer exists, and it has no inheritance tax on heirs.
This guide sets out what the Georgia Department of Revenue says, why the old tax no longer applies, and what can still apply at the federal level, using the Department's Estate Tax FAQ and the IRS estate tax pages, read on 2 November 2026.
Section 01
What Georgia Law Says
The Georgia Department of Revenue's Estate Tax FAQ quotes O.C.G.A. 48-12-1(a): "On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state." The same section provides that tax, penalty and interest liabilities and refund eligibility for prior taxable years are not affected and remain governed by the law as it stood immediately before 1 July 2014.
On inheritance tax, the Department's FAQ states: "Georgia has no inheritance tax, but some people refer to estate tax as inheritance tax." An estate tax is paid by the estate; an inheritance tax is paid by the person who receives the assets. Georgia charges neither.
Tax
Georgia position
State estate tax
None: no estate taxes levied by the state and no state estate tax returns required on and after 1 July 2014
State inheritance tax
None, according to the Department of Revenue
Federal estate tax, 2026
$15,000,000 basic exclusion amount (IRS)
Section 02
Why the Old Georgia Tax Is Gone
Georgia's former estate tax was based on federal estate tax law: it was tied to the amount allowable as a credit for state death taxes on the federal estate tax return (Form 706). According to the Department, for deaths in 2005 and after the federal state death tax credit was repealed and replaced with a deduction. Georgia's tax does not apply to an estate with a date of death in a year for which the Internal Revenue Code does not allow that credit, so for estates of decedents with a date of death after 31 December 2004 it does not apply.
The Department's FAQ still contains questions about filing and interest, but it says those answers concern only estates of people who died before 1 January 2005. It also states that if no federal estate tax return is required, no Georgia filing is required.
Section 03
What Can Still Apply: The Federal Estate Tax
Exclusion: the IRS states that the Working Families Tax Cuts Bill, signed into law on 4 July 2025 as Public Law 119-21, increased the basic exclusion amount to $15,000,000 for calendar year 2026. The IRS says the same figure applies to gifts made in calendar year 2026.
Filing: a federal return must be filed if the decedent's gross estate, increased by adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of death.
Due date: nine months after the date of death. The estate's representative may request an extension of time to file for up to six months, but the correct amount of tax is still due by the original due date.
Portability: estates of decedents survived by a spouse may elect to pass any unused exclusion to the surviving spouse. The IRS says a timely filed return is needed to make the election, regardless of the size of the gross estate or adjusted taxable gifts.
What counts: the gross estate is valued at fair market value, not what was paid for the assets, and may include cash and securities, real estate, insurance, trusts, annuities, business interests and other assets, including non-probate property.
Deductions: the IRS lists the marital deduction for property that passes to a surviving spouse (the IRS says it must pass outright in most cases) and a deduction for property left to a qualifying charity.
This page does not decide whether any particular estate owes federal tax. We did not find a 2027 exclusion figure in the IRS pages we read; check the IRS page for it.
Section 04
What This Page Does Not Cover
We read only the Georgia Department of Revenue and IRS sources listed below. This page does not cover the death taxes of other states, which can differ from Georgia's: if you or an heir owned property in another state, check that state's rules, starting with our state-by-state estate tax and inheritance tax guides. It also does not cover Georgia income tax, property tax or probate costs.
Section 05
Official Sources
Georgia Department of Revenue: Estate Tax - FAQ (quotes O.C.G.A. 48-12-1)
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No. O.C.G.A. 48-12-1, as quoted by the Georgia Department of Revenue, says that on and after July 1, 2014 no estate taxes are levied by the state and no state estate tax returns are required.
Q
Does Georgia have an inheritance tax?
No. The Georgia Department of Revenue states that Georgia has no inheritance tax.
Q
Do I have to file a Georgia estate tax return?
No. State law provides that no estate tax returns are required by the state on and after July 1, 2014. The Department adds that if no federal estate tax return is required, no Georgia filing is required.
Q
What is the federal estate tax exemption in 2026?
The IRS states the basic exclusion amount is $15,000,000 for calendar year 2026, under Public Law 119-21 signed on July 4, 2025.
Q
When is a federal estate tax return due?
Nine months after the date of death, according to the IRS. An extension of up to six months to file can be requested, but the tax itself is still due by the original due date.
Q
Is life insurance part of the estate for federal purposes?
It can be. The IRS says the gross estate may include cash and securities, real estate, insurance, trusts, annuities, business interests and other assets, and will likely include non-probate as well as probate property. Whether tax is owed depends on the total estate and the exclusion.
Q
Can a surviving spouse use the deceased spouse's unused exclusion?
The IRS says estates of decedents survived by a spouse may elect to pass any unused exclusion to the surviving spouse, known as portability. A timely filed federal estate tax return is needed to make the election.
Q
Why do some Georgia pages still mention an estate tax?
Georgia's former estate tax was based on a federal state death tax credit that was repealed for deaths in 2005 and after. The Department's FAQ still answers questions for estates with a date of death before January 1, 2005, which is why the old wording survives.
Disclaimer:This guide gives general tax information for educational purposes and is not tax, legal or financial advice. Rules, forms and deadlines are set by the authorities named here and can change; check the official sources linked in this guide and talk to a qualified tax professional about your own situation.