Estate friendliness
3.4 /5
Composite of estate-tax presence, probate cost, UPC adoption, and timeline for Texas.
TX · State estate & inheritance tax
Texas estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Texas (TX), current as of May 2026 - in plain language, from IRS Statistics of Income data and Texas fee schedules.
Data updated 2026-05-15
- None
- State estate tax
- $15M
- Federal exemption applies
- None
- Inheritance tax
- 6–12 mo
- Typical probate timeline
The verdict
Texas 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. Texas ranks ahead of 18 states on tax burden alone.
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 Texas
Probate Costs
Filing Fee $100–$400
Attorney Fee hourly
Executor Fee ~5%
Timeline 6–12 months
Small Estate Threshold $75,000
TX independent administration reduces costs significantly. Small estate affidavit under $75,000
Probate Code
Uniform Probate Code Not Adopted
Texas has not adopted the UPC and follows its own probate statutes. Procedures may be more complex or vary by county.
Property System
Community Property Yes
Texas is a community property state. Community property state. Marital assets are typically split 50/50, which affects estate planning and tax treatment of inherited property.
Estate-tax exemption
None (federal only)
Only the federal $15M exemption applies in Texas.
Probate window
6-12 months
Filing-to-final-distribution range, varies with estate complexity & creditor claims.
Probate cost relative to estate value - Texas 4.0%
National median
Attorney fees negotiated rather than statutory, actual percentage varies by engagement.
Federal estate-tax returns filed - Texas
Returns filed by state residents, by IRS filing year
Texas probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Texas
IRS Statistics of Income data showing estate tax returns filed by Texas residents.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 561 | $45.3B | $10.3B | - |
| 2022 | 536 | $18.4B | $2.0B | - |
| 2021 | 403 | $11.4B | $1.1B | - |
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.
What the Texas Estate Data Reveals
Texas imposes no state estate tax, so federal law under IRC § 2001 is the only estate-level levy that applies. With a permanent federal exemption of $15M per decedent from 2026, after the One Big Beautiful Bill Act (July 2025) repealed the scheduled TCJA sunset, the vast majority of Texas estates clear probate without owing estate tax at any level. Texas'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. 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 561 federal estate tax returns filed by Texas residents in the most recent available year (filing year 2023), reporting $45.30 billion in combined gross estate value. Net federal estate tax paid totaled $10.35 billion that year. Across the multi-year IRS SOI series above, Texas averages roughly 500 taxable filings per year, with an effective federal rate on reported gross estates of about 17.9%.
Probate itself typically runs 6–12 months in Texas (roughly 9 months on average), with court filing fees of $100–$400. Attorney fees are negotiated rather than statutory, so engagement letters and hourly-vs-flat structures matter more to the total bill. Texas does offer a simplified small-estate track for estates under $75,000, which most families use to bypass full formal probate. Because Texas has not adopted the UPC, probate practice can vary materially by county and judicial district. Texas's community property framework also means marital assets generally pass with a 50/50 baseline split, which affects both tax basis step-up and the size of the taxable estate.
Estimate Your Texas Estate Tax
Use our calculator to estimate estate tax liability in Texas and compare it to other states.
Calculate for TexasWhat this means in Texas
Texas adds no state-level death tax, your planning centers on the federal $15M exemption and probate.
- No state estate tax means only estates above the federal $15M exemption owe anything. Estimate the tax
- Plan for a probate timeline of 6–12 mo - small estates may qualify for a faster simplified process. How probate works
- Compare Texas against other states before relocating or planning a transfer. See the rankings
General information from public data, not legal or tax advice. Consult a qualified estate-planning attorney for your situation.
Texas Estate Tax FAQs
Does Texas have an estate tax?
No. Texas does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Texas 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 Texas have an inheritance tax?
No. Texas 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. Texas has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in Texas?
Probate in Texas typically takes 6 to 12 months. Estates under $75,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Texas?
Court filing fees in Texas range from $100 to $400. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees. Executor compensation is typically around 5% of the estate.
Can you avoid probate in Texas?
Yes. Common probate avoidance strategies in Texas 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. Texas also offers a simplified process for small estates under $75,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Texas 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 Texas has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Texas estates owe federal estate tax.
Related Guides
Estate Planning Basics
Wills, trusts, and asset protection fundamentals
How Probate WorksStep-by-step probate process and timelines
How to Avoid ProbateLiving trusts, TOD deeds, and other strategies
The 2026 Estate Tax Sunset, RepealedWhy the sunset never happened and the permanent $15M exemption
Explore more: Highest estate-tax states ·
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Estate tax calculator
Related
Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by PlainEstate Editorial.
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.
Data sources used on this page
- IRS Statistics of Income (SOI) - Estate Tax - federal estate-tax returns filed by state, gross estate and net tax. irs.gov/statistics/estate-tax
- IRS Form 706 - federal estate-tax exemption and filing thresholds by year. irs.gov/forms-pubs/f706
- Tax Foundation, State Estate & Inheritance Tax Survey - state exemptions, rates and inheritance schedules. taxfoundation.org
- State probate statutes & fee schedules - filing fees, attorney/executor fees, small-estate thresholds and timelines, compiled per state.
Every figure on PlainEstate is rendered directly from IRS Statistics of Income and state statutory data, no number is typed in by an editor. This page draws directly on IRS Statistics of Income and state statutory data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of May 2026.