Estate friendliness
3.4 /5
Composite of estate-tax presence, probate cost, UPC adoption, and timeline for Texas.
2026 data Public-data reference. official source
Texas Estate & Inheritance Tax
Open-data reference.
Estate tax rates, exemptions, and probate costs for Texas (TX)
3.4/5 Friendliness
No Estate/Inheritance Tax 0 0
State Estate Tax
No State Estate Tax
Only federal estate tax applies ($13,990,000 exemption per person in 2025)
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 $13.99M 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.
Beneficiary structure
How decedent estates allocate across heirs — IRC § 2056 marital + § 2055 charitable deductions
Texas probate timeline
Phase share of typical filing-to-distribution window — 6–12 months
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 the federal exemption at $13,990,000 per decedent in 2025, the vast majority of Texas 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 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 TexasTexas Estate Tax FAQs
Does Texas have an estate tax?
No. Texas does not have a state estate tax. Only the federal estate tax applies (currently $13,990,000 exemption per person in 2025). This makes Texas more favorable for estate planning compared to the 13 states that do impose a state estate tax.
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.
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.
How will the 2026 federal estate tax sunset affect Texas residents?
The TCJA provisions are set to expire December 31, 2025, which would cut the federal exemption from $13,990,000 to approximately $7,000,000 per person. While Texas has no state estate tax, the lower federal exemption means more estates will owe federal estate tax. This makes 2025 a critical window for estate planning.
Related Guides
Related
Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by Kiznis Studio Editorial
Disclaimer: This information is provided for informational purposes only and does not constitute professional advice. Data is sourced from the IRS Statistics of Income. Consult a qualified professional before making decisions based on this data.
Read our methodology — how this data is sourced, computed, and verified.
All federal data sources used on this page
- IRS Statistics of Income (SOI) — Estate Tax — federal estate-tax return data and exemption tables. irs.gov/statistics/estate-tax
- IRS Form 706 Instructions — federal estate tax exemption + filing thresholds by year. irs.gov/forms-pubs/f706
- U.S. Census Bureau ACS — homeownership + household income for inheritance planning context. census.gov/programs-surveys/acs
- National Center for State Courts (NCSC) — state probate court statistics and filing data. ncsc.org
- FDIC Quarterly Banking Profile — context for trust-fund and inherited-asset data. fdic.gov/qbp
- U.S. Treasury Office of Tax Analysis — federal estate + inheritance tax policy analysis. treasury.gov/tax-policy
