MI · State estate & inheritance tax

Michigan estate tax, inheritance tax & probate costs

Exemptions, rates, and probate costs for Michigan (MI), 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 Michigan fee schedules.

Data updated 2026-08-06

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State estate tax · No state exemption needed
None
Federal exemption applies
$15M
Inheritance tax · Most states have none
None
Typical probate timeline · Typical timeline
6–12 mo

The verdict

Michigan levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months, putting it in the 76th percentile of 51 for estate-friendliness, among the friendlier states for estate planning.

76th
Estate-friendliness percentile of 51
3.6/5
Estate-friendliness score
50/100
Probate Burden Score (C-)
13
States with a state-level estate tax

Estate-friendliness blends tax presence, probate cost and timeline into one composite score. Michigan ranks ahead of 38 of the other 50 states on that composite. On maximum probate filing fee alone, Michigan sits #45 of 51 (lowest fee = #1).

C-
Probate Burden Score
50/100
Michigan · 2 of 4 dimensions reported

Based on this state's own probate-cost record -- filing fee, timeline, executor fee, and attorney fee -- each benchmarked against every tracked state (50 states + DC). Not a measure of estate-tax or inheritance-tax burden, which are shown separately above.

Filing Fee F $600
Maximum probate court filing fee
Timeline A+ 12 mo
Upper-bound estimated probate timeline
Executor Fee N/A N/A
Not statutorily fixed as a percentage in this state
Attorney Fee N/A N/A
Not a fixed statutory percentage in this state (hourly or negotiated)

Estate tax docket plate

Sheet MI · Michigan federal only

TAX-FREE · FED-ONLY · RATE-NONE · PORT-NA · FEE-STEEP · UPC

  • TAX-FREE No state death tax
  • FED-ONLY Federal only
  • RATE-NONE No state rate
  • PORT-NA Portability n/a
  • FEE-STEEP Max $600
  • UPC UPC adopted

Nearest probate fee peer: Minnesota (+ $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.

Michigan standing among the no-estate-tax majority

  • Michigan is among the 38 of 51 surveyed jurisdictions with no state estate tax.
  • Maximum probate filing fee $600 is above the corpus upper third (> $450) · corpus #45 of 51 (lowest max fee = #1).
  • On tax-burden friendliness alone, Michigan ranks ahead of 18 other states in this extract.

Probate-fee neighbourhood around Michigan

Lowest/highest poles plus states nearest Michigan on maximum probate filing fee. Full ladder: /rankings/lowest-probate-costs/.

$0 $300 $600 $900 $1200 $1500 CO · lowest DE · near MN · near NY · highest $164 $500 $500 $600 $600 $600 $1250

Source: State court probate fee schedules As of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey

State Estate Tax

No State Estate Tax

Only federal estate tax applies (a permanent $15M exemption per person, 2026)

Inheritance Tax

No Inheritance Tax

Beneficiaries owe no state inheritance tax in Michigan

Probate Costs

Filing Fee $25–$600
Attorney Fee hourly
Timeline 6–12 months
Small Estate Threshold $15,000

UPC state. Transfer by affidavit: up to $15,000 personal property

Probate Code

Uniform Probate Code Adopted (1979)

Michigan adopted the Uniform Probate Code in 1979.

Property System

Community Property No (Common Law)

Michigan follows common-law (separate property) rules.

Federal estate-tax returns filed - Michigan

Returns filed by state residents, by IRS filing year

0 30 60 90 120 150 180 2021 2022 2023 112 158 157

Michigan probate timeline

Months from filing to distribution, minimum, typical, and maximum

6 mo12 moMichigan9 mo

Source: Michigan probate statutes · Uniform Probate Code As of current

Michigan's probate timeline vs. every US state

Upper-bound probate duration (12 mo) across all 51 states

12 Among the shortest shorter than 39% of 51 states

every US state, bucketed by value

Each bar is a band; taller bars hold more states. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count and share, and where it sits relative to this entry.

Source PlainEstate probate-timeline dataset, all 51 states · current

Cost vs. speed, all 51 states

Where Michigan lands on cost and speed together

Each dot is a state, plotted by its maximum court filing fee (x) against its upper-bound probate timeline (y). States that adopted the Uniform Probate Code average $344 and 13.6 months to probate; states that haven't average $457 and 15 months. Streamlining the legal process correlates with a cheaper court-fee schedule too, not just a faster one.

Cheap & fastCostly but quickCheap but slowCostly & slow$109.7$408.3$707$1005.6$1304.311.4 mo14.7 mo18 mo21.3 mo24.6 moMax filing feeMax probate timelineAlabama, Max filing fee: $500 · Max probate timeline: 12 moAlaska, Max filing fee: $200 · Max probate timeline: 12 moArizona, Max filing fee: $380 · Max probate timeline: 12 moArkansas, Max filing fee: $300 · Max probate timeline: 18 moCalifornia, Max filing fee: $435 · Max probate timeline: 18 moColorado, Max filing fee: $164 · Max probate timeline: 12 moConnecticut, Max filing fee: $200 · Max probate timeline: 18 moDelaware, Max filing fee: $500 · Max probate timeline: 12 moDistrict of Columbia, Max filing fee: $300 · Max probate timeline: 18 moFlorida, Max filing fee: $400 · Max probate timeline: 18 moGeorgia, Max filing fee: $300 · Max probate timeline: 12 moHawaii, Max filing fee: $300 · Max probate timeline: 18 moIdaho, Max filing fee: $200 · Max probate timeline: 12 moIllinois, Max filing fee: $500 · Max probate timeline: 18 moIndiana, Max filing fee: $200 · Max probate timeline: 12 moIowa, Max filing fee: $450 · Max probate timeline: 18 moKansas, Max filing fee: $300 · Max probate timeline: 12 moKentucky, Max filing fee: $300 · Max probate timeline: 12 moLouisiana, Max filing fee: $400 · Max probate timeline: 18 moMaine, Max filing fee: $250 · Max probate timeline: 12 moMaryland, Max filing fee: $1000 · Max probate timeline: 18 moMassachusetts, Max filing fee: $1000 · Max probate timeline: 18 moMichigan, Max filing fee: $600 · Max probate timeline: 12 mo (highlighted)Minnesota, Max filing fee: $600 · Max probate timeline: 12 moMississippi, Max filing fee: $300 · Max probate timeline: 12 moMissouri, Max filing fee: $400 · Max probate timeline: 12 moMontana, Max filing fee: $200 · Max probate timeline: 12 moNebraska, Max filing fee: $200 · Max probate timeline: 12 moNevada, Max filing fee: $500 · Max probate timeline: 12 moNew Hampshire, Max filing fee: $300 · Max probate timeline: 12 moNew Jersey, Max filing fee: $500 · Max probate timeline: 18 moNew Mexico, Max filing fee: $300 · Max probate timeline: 12 moNew York, Max filing fee: $1250 · Max probate timeline: 24 moNorth Carolina, Max filing fee: $600 · Max probate timeline: 18 moNorth Dakota, Max filing fee: $200 · Max probate timeline: 12 moOhio, Max filing fee: $500 · Max probate timeline: 18 moOklahoma, Max filing fee: $400 · Max probate timeline: 18 moOregon, Max filing fee: $500 · Max probate timeline: 12 moPennsylvania, Max filing fee: $700 · Max probate timeline: 18 moRhode Island, Max filing fee: $400 · Max probate timeline: 18 moSouth Carolina, Max filing fee: $500 · Max probate timeline: 18 moSouth Dakota, Max filing fee: $300 · Max probate timeline: 12 moTennessee, Max filing fee: $500 · Max probate timeline: 18 moTexas, Max filing fee: $400 · Max probate timeline: 12 moUtah, Max filing fee: $350 · Max probate timeline: 12 moVermont, Max filing fee: $450 · Max probate timeline: 12 moVirginia, Max filing fee: $400 · Max probate timeline: 12 moWashington, Max filing fee: $400 · Max probate timeline: 12 moWest Virginia, Max filing fee: $300 · Max probate timeline: 12 moWisconsin, Max filing fee: $250 · Max probate timeline: 12 moWyoming, Max filing fee: $300 · Max probate timeline: 12 mo
All 51 states; crosshairs mark the national average ($415, 14.5 mo). Michigan highlighted. Indigo = UPC-adopted states, teal = states that haven't adopted it.
View all 51 states as a list
  1. Colorado : $164 max filing fee, 12 mo probate timeline (UPC-adopted)
  2. Alaska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  3. Connecticut : $200 max filing fee, 18 mo probate timeline (non-UPC)
  4. Idaho : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  5. Indiana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  6. Montana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  7. Nebraska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  8. North Dakota : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  9. Maine : $250 max filing fee, 12 mo probate timeline (UPC-adopted)
  10. Wisconsin : $250 max filing fee, 12 mo probate timeline (non-UPC)
  11. Arkansas : $300 max filing fee, 18 mo probate timeline (non-UPC)
  12. District of Columbia : $300 max filing fee, 18 mo probate timeline (non-UPC)
  13. Georgia : $300 max filing fee, 12 mo probate timeline (non-UPC)
  14. Hawaii : $300 max filing fee, 18 mo probate timeline (UPC-adopted)
  15. Kansas : $300 max filing fee, 12 mo probate timeline (non-UPC)
  16. Kentucky : $300 max filing fee, 12 mo probate timeline (non-UPC)
  17. Mississippi : $300 max filing fee, 12 mo probate timeline (non-UPC)
  18. New Hampshire : $300 max filing fee, 12 mo probate timeline (non-UPC)
  19. New Mexico : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
  20. South Dakota : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
  21. West Virginia : $300 max filing fee, 12 mo probate timeline (non-UPC)
  22. Wyoming : $300 max filing fee, 12 mo probate timeline (non-UPC)
  23. Utah : $350 max filing fee, 12 mo probate timeline (UPC-adopted)
  24. Arizona : $380 max filing fee, 12 mo probate timeline (UPC-adopted)
  25. Florida : $400 max filing fee, 18 mo probate timeline (UPC-adopted)
  26. Louisiana : $400 max filing fee, 18 mo probate timeline (non-UPC)
  27. Missouri : $400 max filing fee, 12 mo probate timeline (non-UPC)
  28. Oklahoma : $400 max filing fee, 18 mo probate timeline (non-UPC)
  29. Rhode Island : $400 max filing fee, 18 mo probate timeline (non-UPC)
  30. Texas : $400 max filing fee, 12 mo probate timeline (non-UPC)
  31. Virginia : $400 max filing fee, 12 mo probate timeline (non-UPC)
  32. Washington : $400 max filing fee, 12 mo probate timeline (non-UPC)
  33. California : $435 max filing fee, 18 mo probate timeline (non-UPC)
  34. Iowa : $450 max filing fee, 18 mo probate timeline (non-UPC)
  35. Vermont : $450 max filing fee, 12 mo probate timeline (non-UPC)
  36. Alabama : $500 max filing fee, 12 mo probate timeline (non-UPC)
  37. Delaware : $500 max filing fee, 12 mo probate timeline (non-UPC)
  38. Illinois : $500 max filing fee, 18 mo probate timeline (non-UPC)
  39. Nevada : $500 max filing fee, 12 mo probate timeline (non-UPC)
  40. New Jersey : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
  41. Ohio : $500 max filing fee, 18 mo probate timeline (non-UPC)
  42. Oregon : $500 max filing fee, 12 mo probate timeline (non-UPC)
  43. South Carolina : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
  44. Tennessee : $500 max filing fee, 18 mo probate timeline (non-UPC)
  45. Michigan (highlighted above) : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
  46. Minnesota : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
  47. North Carolina : $600 max filing fee, 18 mo probate timeline (non-UPC)
  48. Pennsylvania : $700 max filing fee, 18 mo probate timeline (UPC-adopted)
  49. Maryland : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
  50. Massachusetts : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
  51. New York : $1,250 max filing fee, 24 mo probate timeline (non-UPC)

Federal Estate Tax Filings - Michigan

IRS Statistics of Income data showing estate tax returns filed by Michigan residents.

What changed: reported federal estate-tax returns decreased by 1 from 158 in 2022 to 157 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 157 $7.3B $0.7B -
2022 158 $5.1B $0.7B -
2021 112 $2.6B $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.

Michigan no-levy shape: NO-STATE-LEVY·HIGH-FEE·SOI-MID

Michigan has no state estate tax, but probate filing lands in the corpus upper third, cost pressure is procedural, not a state death tax. IRS SOI prints 157 federal returns here in the latest year, a mid-band SOI footprint. Michigan'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 157 federal estate tax returns filed by Michigan residents in filing year 2023, reporting $7.30 billion in combined gross estate value. Net federal estate tax paid totaled $0.68 billion that year. Multi-year SOI average: roughly 142 taxable filings/year. Effective federal rate on reported gross estates ≈ 10.8%.

Probate clock 6–12 mo · max filing $600 · corpus #45 of 51 · negotiated attorney fees · UPC 1979 · common law · small-estate track under $15,000.

States with similar estate-tax and probate profiles to Michigan

Similar probate filing fee

Nearest states by maximum probate filing fee ($600 here).

Minnesota $600 North Carolina $600 Alabama $500 Delaware $500

Similar probate timeline

Nearest states by upper-bound probate duration (12 mo here).

Alabama 12 mo Alaska 12 mo Arizona 12 mo Colorado 12 mo

Michigan Estate Tax FAQs

Does Michigan have an estate tax?

No. Michigan does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Michigan 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 higher-than-average court filing fees.

Does Michigan have an inheritance tax?

No. Michigan 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. Michigan has adopted the Uniform Probate Code (since 1979), which standardizes procedures statewide.

How long does probate take in Michigan?

Probate in Michigan typically takes 6 to 12 months. Estates under $15,000 may qualify for a simplified small estate procedure, which is significantly faster.

How much does probate cost in Michigan?

Court filing fees in Michigan range from $25 to $600. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.

Where does Michigan sit among states on probate filing fees?

According to PlainEstate's compiled state court fee schedules, Michigan ranks #45 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.

Is Michigan's probate timeline shorter or longer than most states?

Michigan's upper-bound probate estimate of 12 months is shorter than 39% of the 51 states PlainEstate tracks (0 states have a shorter estimate, 20 have a longer one). A shorter upper bound means less exposure to worst-case delays, not a guarantee every estate closes that fast.

Can you avoid probate in Michigan?

Yes. Common probate avoidance strategies in Michigan 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. Michigan also offers a simplified process for small estates under $15,000.

What happened to the 2026 federal estate tax sunset, and how does it affect Michigan 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 Michigan has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Michigan estates owe federal estate tax.

How probate runs when Michigan adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.

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Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by PlainEstate.

Notice a figure that looks out of date, such as a state changing its exemption or rate? Report it via the contact page and we'll verify it against the source and correct it, per our editorial policy.

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.

What to do with Michigan's numbers

Every state page here answers one question: what does the tax layer look like. These are the next steps.

  • Michigan levies no state estate tax, but the federal exemption still applies above the federal threshold; the federal history page tracks how that threshold has moved. Federal exemption history
  • A documented plan (will, trust, beneficiary designations) determines who actually inherits, regardless of which state or federal tax layer applies. Estate planning basics
  • Full corpus context: see the current gift-tax exclusion and lifetime exemption that interact with any state-level threshold. Gift tax explained

Figures are compiled from IRS Statistics of Income and state statutes; verify current thresholds with a qualified attorney before acting.