Missouri Estate & Inheritance Tax

What the Missouri Estate Data Reveals

Missouri imposes no state estate tax, so federal law under IRC § 2001 is the only estate-level levy that applies. With the federal exemption at $13,990,000 per decedent in 2025, the vast majority of Missouri estates clear probate without owing estate tax at any level — though the scheduled 2026 sunset of the TCJA could cut that exemption roughly in half. There is no separate inheritance tax, so beneficiaries receive their share without a second state-level deduction at distribution.

IRS Statistics of Income data show 115 federal estate tax returns filed by Missouri residents in the most recent available year (filing year 2023), reporting $4.35 billion in combined gross estate value. Net federal estate tax paid totaled $0.54 billion that year. Across the multi-year IRS SOI series above, Missouri averages roughly 106 taxable filings per year, with an effective federal rate on reported gross estates of about 10.2%.

Probate itself typically runs 6–12 months in Missouri (roughly 9 months on average), with court filing fees of $105–$400. Attorney compensation is set by statute at approximately 5% of the estate, which is a material fixed cost even for uncontested estates. Missouri does offer a simplified small-estate track for estates under $40,000, which most families use to bypass full formal probate. Because Missouri has not adopted the UPC, probate practice can vary materially by county and judicial district. As a common-law (separate property) state, Missouri treats each spouse's holdings individually unless jointly titled, so titling choices drive what actually enters the probate estate.