UT · State estate & inheritance tax
Utah estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Utah (UT), 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 Utah 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
Utah levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months.
- 3.9/5
- 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. Utah ranks ahead of 18 states on tax burden alone. On maximum probate filing fee, Utah sits #23 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet UT · Utah federal only
TAX-FREE · FED-ONLY · RATE-NONE · PORT-NA · FEE-MID · UPC
- TAX-FREE No state death tax
- FED-ONLY Federal only
- RATE-NONE No state rate
- PORT-NA Portability n/a
- FEE-MID Max $350
- UPC UPC adopted
Nearest probate fee peer: Arizona (+ $30)
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.
Utah standing among the no-estate-tax majority
- Utah is among the 38 of 51 surveyed jurisdictions with no state estate tax.
- Maximum probate filing fee $350 is in the corpus middle third (≤ $450) · corpus #23 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Utah ranks ahead of 18 other states in this extract.
Probate-fee neighbourhood around Utah
Lowest/highest poles plus states nearest Utah 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 Utah
Probate Costs
UPC state. Small estate under $100,000 personal property
Probate Code
Utah adopted the Uniform Probate Code in 1975.
Property System
Utah follows common-law (separate property) rules.
Federal estate-tax returns filed - Utah
Returns filed by state residents, by IRS filing year
Utah probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Utah
IRS Statistics of Income data showing estate tax returns filed by Utah residents.
What changed: reported federal estate-tax returns increased by 14 from 36 in 2022 to 50 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 | 50 | $1.6B | $0.1B | - |
| 2022 | 36 | $1.5B | N/A | - |
| 2021 | 21 | $0.4B | N/A | - |
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.
Utah no-levy shape: NO-STATE-LEVY·MID-FEE·SOI-SPARSE
Utah has no state estate tax with mid-band probate filing fees, federal law is the only estate-level levy. IRS SOI prints only 50 federal returns here in the latest year, a sparse SOI footprint. Utah's common-law property rules keep each spouse's individually titled assets separate, so how property is titled still determines what passes through probate here.
IRS Statistics of Income data show 50 federal estate tax returns filed by Utah residents in filing year 2023, reporting $1.64 billion in combined gross estate value. Net federal estate tax paid totaled $0.15 billion that year. Multi-year SOI average: roughly 36 taxable filings/year. Effective federal rate on reported gross estates ≈ 9.0% (1 published pair).
Probate clock 6–12 mo · max filing $350 · corpus #23 of 51 · negotiated attorney fees · UPC 1975 · common law · small-estate track under $100,000.
States with similar estate-tax and probate profiles to Utah
Similar probate filing fee
Nearest states by maximum probate filing fee ($350 here).
Similar probate timeline
Nearest states by upper-bound probate duration (12 mo here).
Utah Estate Tax FAQs
Does Utah have an estate tax?
No. Utah does not have a state estate tax. Only the federal estate tax applies (a permanent $15M exemption per person from 2026). This makes Utah 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 Utah have an inheritance tax?
No. Utah 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. Utah has adopted the Uniform Probate Code (since 1975), which standardizes procedures statewide.
How long does probate take in Utah?
Probate in Utah typically takes 6 to 12 months. Estates under $100,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Utah?
Court filing fees in Utah range from $165 to $350. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.
Where does Utah sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Utah ranks #23 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 Utah?
Yes. Common probate avoidance strategies in Utah 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. Utah also offers a simplified process for small estates under $100,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Utah 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 Utah has no state estate tax, only the federal exemption applies, and the permanent $15,000,000 threshold means very few Utah estates owe federal estate tax.
How probate runs when Utah adds no state estate tax: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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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.