TX · State estate & inheritance tax
Texas estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Texas (TX), 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 Texas fee schedules.
Data updated 2026-08-06
- 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
Texas levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months, putting it in the 48th percentile of 51 for estate-friendliness, less friendly than most states.
- 48th
- Estate-friendliness percentile of 51
- 3.4/5
- Estate-friendliness score
- 55/100
- 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. Texas ranks ahead of 24 of the other 50 states on that composite. On maximum probate filing fee alone, Texas sits #26 of 51 (lowest fee = #1).
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.
Estate tax docket plate
Sheet TX · Texas 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 $400
- LOCAL-CODE Local probate code
Nearest probate fee peer: Florida (+ $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.
Texas standing among the no-estate-tax majority
- Texas is among the 38 of 51 surveyed jurisdictions with no state estate tax.
- Maximum probate filing fee $400 is in the corpus middle third (≤ $450) · corpus #26 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Texas ranks ahead of 18 other states in this extract.
Probate-fee neighbourhood around Texas
Lowest/highest poles plus states nearest Texas 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 Texas
Probate Costs
TX independent administration reduces costs significantly. Small estate affidavit under $75,000
Probate Code
Texas has not adopted the Uniform Probate Code.
Property System
Texas is a community property state. Community property state.
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
Texas'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 Texas 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.
View all 51 states as a list
- Colorado : $164 max filing fee, 12 mo probate timeline (UPC-adopted)
- Alaska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Connecticut : $200 max filing fee, 18 mo probate timeline (non-UPC)
- Idaho : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Indiana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Montana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Nebraska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- North Dakota : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
- Maine : $250 max filing fee, 12 mo probate timeline (UPC-adopted)
- Wisconsin : $250 max filing fee, 12 mo probate timeline (non-UPC)
- Arkansas : $300 max filing fee, 18 mo probate timeline (non-UPC)
- District of Columbia : $300 max filing fee, 18 mo probate timeline (non-UPC)
- Georgia : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Hawaii : $300 max filing fee, 18 mo probate timeline (UPC-adopted)
- Kansas : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Kentucky : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Mississippi : $300 max filing fee, 12 mo probate timeline (non-UPC)
- New Hampshire : $300 max filing fee, 12 mo probate timeline (non-UPC)
- New Mexico : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
- South Dakota : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
- West Virginia : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Wyoming : $300 max filing fee, 12 mo probate timeline (non-UPC)
- Utah : $350 max filing fee, 12 mo probate timeline (UPC-adopted)
- Arizona : $380 max filing fee, 12 mo probate timeline (UPC-adopted)
- Florida : $400 max filing fee, 18 mo probate timeline (UPC-adopted)
- Louisiana : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Missouri : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Oklahoma : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Rhode Island : $400 max filing fee, 18 mo probate timeline (non-UPC)
- Texas (highlighted above) : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Virginia : $400 max filing fee, 12 mo probate timeline (non-UPC)
- Washington : $400 max filing fee, 12 mo probate timeline (non-UPC)
- California : $435 max filing fee, 18 mo probate timeline (non-UPC)
- Iowa : $450 max filing fee, 18 mo probate timeline (non-UPC)
- Vermont : $450 max filing fee, 12 mo probate timeline (non-UPC)
- Alabama : $500 max filing fee, 12 mo probate timeline (non-UPC)
- Delaware : $500 max filing fee, 12 mo probate timeline (non-UPC)
- Illinois : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Nevada : $500 max filing fee, 12 mo probate timeline (non-UPC)
- New Jersey : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
- Ohio : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Oregon : $500 max filing fee, 12 mo probate timeline (non-UPC)
- South Carolina : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
- Tennessee : $500 max filing fee, 18 mo probate timeline (non-UPC)
- Michigan : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
- Minnesota : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
- North Carolina : $600 max filing fee, 18 mo probate timeline (non-UPC)
- Pennsylvania : $700 max filing fee, 18 mo probate timeline (UPC-adopted)
- Maryland : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
- Massachusetts : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
- New York : $1,250 max filing fee, 24 mo probate timeline (non-UPC)
Federal Estate Tax Filings - Texas
IRS Statistics of Income data showing estate tax returns filed by Texas residents.
What changed: reported federal estate-tax returns increased by 25 from 536 in 2022 to 561 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 | 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.
Texas no-levy shape: NO-STATE-LEVY·MID-FEE·SOI-HEAVY
Texas has no state estate tax with mid-band probate filing fees, federal law is the only estate-level levy. IRS SOI prints 561 federal returns here in the latest filing year, a heavy SOI footprint. 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.
IRS Statistics of Income data show 561 federal estate tax returns filed by Texas residents in filing year 2023, reporting $45.30 billion in combined gross estate value. Net federal estate tax paid totaled $10.35 billion that year. Multi-year SOI average: roughly 500 taxable filings/year. Effective federal rate on reported gross estates ≈ 17.9%.
Probate clock 6–12 mo · max filing $400 · corpus #26 of 51 · negotiated attorney fees · non-UPC · community property · small-estate track under $75,000.
States with similar estate-tax and probate profiles to Texas
Similar probate filing fee
Nearest states by maximum probate filing fee ($400 here).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
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.
Where does Texas sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Texas ranks #26 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 Texas's probate timeline shorter or longer than most states?
Texas'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 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.
How probate runs when Texas adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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 Texas's numbers
Every state page here answers one question: what does the tax layer look like. These are the next steps.
- Texas 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.