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
- 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. On maximum probate filing fee, Texas sits #26 of 51 (lowest fee = #1).
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
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.
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.