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
- None
- State estate tax
- $15M
- Federal exemption applies
- None
- Inheritance tax
- 6–12 mo
- Typical probate timeline
The verdict
Michigan levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months.
- 3.6/5
- 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. Michigan ranks ahead of 18 states on tax burden alone. On maximum probate filing fee, Michigan sits #45 of 51 (lowest fee = #1).
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/.
State Estate Tax
Only federal estate tax applies (a permanent $15M exemption per person, 2026)
Inheritance Tax
Beneficiaries owe no state inheritance tax in Michigan
Probate Costs
UPC state. Transfer by affidavit: up to $15,000 personal property
Probate Code
Michigan adopted the Uniform Probate Code in 1979.
Property System
Michigan follows common-law (separate property) rules.
Federal estate-tax returns filed - Michigan
Returns filed by state residents, by IRS filing year
Michigan probate timeline
Months from filing to distribution, minimum, typical, and maximum
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).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
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.
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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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.