AZ · State estate & inheritance tax
Arizona estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Arizona (AZ), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Arizona fee schedules.
Data updated 2026-08-06
- None
- State estate tax
- $15M
- Federal exemption applies
- None
- Inheritance tax
- 6–12 mo
- Typical probate timeline
The verdict
Arizona levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months.
- 3.9/5
- Estate-friendliness score
- $15M
- Only the federal exemption applies
- 6–12 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Arizona ranks ahead of 18 states on tax burden alone. On maximum probate filing fee, Arizona sits #24 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet AZ · Arizona federal only
TAX-FREE · FED-ONLY · RATE-NONE · PORT-NA · FEE-MID · UPC
- TAX-FREE No state death tax
- FED-ONLY Federal only
- RATE-NONE No state rate
- PORT-NA Portability n/a
- FEE-MID Max $380
- UPC UPC adopted
Nearest probate fee peer: Florida (+ $20)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Arizona standing among the no-estate-tax majority
- Arizona is among the 38 of 51 surveyed jurisdictions with no state estate tax.
- Maximum probate filing fee $380 is in the corpus middle third (≤ $450) · corpus #24 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Arizona ranks ahead of 18 other states in this extract.
Probate-fee neighbourhood around Arizona
Lowest/highest poles plus states nearest Arizona on maximum probate filing fee. Full ladder: /rankings/lowest-probate-costs/.
State Estate Tax
Only federal estate tax applies (a permanent $15M exemption per person, 2026)
Inheritance Tax
Beneficiaries owe no state inheritance tax in Arizona
Probate Costs
Simplified affidavit for personal property under $75,000 or real property under $100,000
Probate Code
Arizona adopted the Uniform Probate Code in 1973.
Property System
Arizona is a community property state. Community property state.
Federal estate-tax returns filed - Arizona
Returns filed by state residents, by IRS filing year
Arizona probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Arizona
IRS Statistics of Income data showing estate tax returns filed by Arizona residents.
What changed: reported federal estate-tax returns increased by 18 from 147 in 2022 to 165 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 165 | $4.6B | $0.3B | - |
| 2022 | 147 | $3.4B | $0.3B | - |
| 2021 | 91 | $2.4B | $0.2B | - |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
Arizona no-levy shape: NO-STATE-LEVY·MID-FEE·SOI-MID
Arizona has no state estate tax with mid-band probate filing fees, federal law is the only estate-level levy. IRS SOI prints 165 federal returns here in the latest year, a mid-band SOI footprint. Arizona's community property rules mean roughly half of a couple's marital assets already belong to the surviving spouse outright, which simplifies transfer even without a state tax to plan around.
IRS Statistics of Income data show 165 federal estate tax returns filed by Arizona residents in filing year 2023, reporting $4.56 billion in combined gross estate value. Net federal estate tax paid totaled $0.33 billion that year. Multi-year SOI average: roughly 134 taxable filings/year. Effective federal rate on reported gross estates ≈ 7.8%.
Probate clock 6–12 mo · max filing $380 · corpus #24 of 51 · statutory attorney ≈ 3% · UPC 1973 · community property · small-estate track under $100,000.
States with similar estate-tax and probate profiles to Arizona
Similar probate filing fee
Nearest states by maximum probate filing fee ($380 here).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
Arizona Estate Tax FAQs
Does Arizona have an estate tax?
No. Arizona does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Arizona more favorable for estate planning compared to the 13 states that do impose a state estate tax. Probate attorney fees here follow a mid-range statutory schedule, on top of moderate court filing fees.
Does Arizona have an inheritance tax?
No. Arizona does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Arizona has adopted the Uniform Probate Code (since 1973), which standardizes procedures statewide.
How long does probate take in Arizona?
Probate in Arizona typically takes 6 to 12 months. Estates under $100,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Arizona?
Court filing fees in Arizona range from $140 to $380. Attorney fees are typically 3% of the estate value (statutory). Executor compensation is typically around 3% of the estate.
Where does Arizona sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Arizona ranks #24 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Can you avoid probate in Arizona?
Yes. Common probate avoidance strategies in Arizona include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Arizona also offers a simplified process for small estates under $100,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Arizona residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Because Arizona has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Arizona estates owe federal estate tax.
How probate runs when Arizona adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.