GA · State estate & inheritance tax
Georgia estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Georgia (GA), 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 Georgia 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
Georgia levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months.
- 3.4/5
- 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. Georgia ranks ahead of 18 states on tax burden alone. On maximum probate filing fee, Georgia sits #11 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet GA · Georgia federal only
TAX-FREE · FED-ONLY · RATE-NONE · PORT-NA · FEE-MID · LOCAL-CODE
- TAX-FREE No state death tax
- FED-ONLY Federal only
- RATE-NONE No state rate
- PORT-NA Portability n/a
- FEE-MID Max $300
- LOCAL-CODE Local probate code
Nearest probate fee peer: Arkansas (+ $0)
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.
Georgia standing among the no-estate-tax majority
- Georgia is among the 38 of 51 surveyed jurisdictions with no state estate tax.
- Maximum probate filing fee $300 is at or below the corpus lower third (≤ $300) · corpus #11 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Georgia ranks ahead of 18 other states in this extract.
Probate-fee neighbourhood around Georgia
Lowest/highest poles plus states nearest Georgia 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 Georgia
Probate Costs
No formal probate for collecting estates under $10,000
Probate Code
Georgia has not adopted the Uniform Probate Code.
Property System
Georgia follows common-law (separate property) rules.
Federal estate-tax returns filed - Georgia
Returns filed by state residents, by IRS filing year
Georgia probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Georgia
IRS Statistics of Income data showing estate tax returns filed by Georgia residents.
What changed: reported federal estate-tax returns increased by 11 from 156 in 2022 to 167 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 | 167 | $4.9B | $0.7B | - |
| 2022 | 156 | $5.9B | $0.4B | - |
| 2021 | 113 | $3.1B | $0.5B | - |
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.
Georgia no-levy shape: NO-STATE-LEVY·LOW-FEE·SOI-MID
Georgia sits in the no-state-levy / low-fee band, federal IRC §2001 is the only estate-level levy, and court filing stays in the corpus lower third. IRS SOI prints 167 federal returns here in the latest year, a mid-band SOI footprint. Georgia's common-law property rules keep each spouse's individually titled assets separate, so how property is titled still determines what passes through probate here.
IRS Statistics of Income data show 167 federal estate tax returns filed by Georgia residents in filing year 2023, reporting $4.87 billion in combined gross estate value. Net federal estate tax paid totaled $0.67 billion that year. Multi-year SOI average: roughly 145 taxable filings/year. Effective federal rate on reported gross estates ≈ 11.5%.
Probate clock 6–12 mo · max filing $300 · corpus #11 of 51 · negotiated attorney fees · non-UPC · common law · small-estate track under $10,000.
States with similar estate-tax and probate profiles to Georgia
Similar probate filing fee
Nearest states by maximum probate filing fee ($300 here).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
Georgia Estate Tax FAQs
Does Georgia have an estate tax?
No. Georgia does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Georgia more favorable for estate planning compared to the 13 states that do impose a state estate tax. Probate attorney fees here are negotiated (hourly or flat) rather than fixed by statute, on top of moderate court filing fees.
Does Georgia have an inheritance tax?
No. Georgia 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. Georgia has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in Georgia?
Probate in Georgia typically takes 6 to 12 months. Estates under $10,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Georgia?
Court filing fees in Georgia range from $55 to $300. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees. Executor compensation is typically around 2.5% of the estate.
Where does Georgia sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Georgia ranks #11 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 Georgia?
Yes. Common probate avoidance strategies in Georgia 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. Georgia also offers a simplified process for small estates under $10,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Georgia 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 Georgia has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Georgia estates owe federal estate tax.
How probate runs when Georgia 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.