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

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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

Utah levies neither a state estate tax nor an inheritance tax, and probate typically takes about 9 months, putting it in the 80th percentile of 51 for estate-friendliness, among the friendlier states for estate planning.

80th
Estate-friendliness percentile of 51
3.9/5
Estate-friendliness score
77/100
Probate Burden Score (B+)
13
States with a state-level estate tax

Estate-friendliness blends tax presence, probate cost and timeline into one composite score. Utah ranks ahead of 40 of the other 50 states on that composite. On maximum probate filing fee alone, Utah sits #23 of 51 (lowest fee = #1).

B+
Probate Burden Score
77/100
Utah · 2 of 4 dimensions reported

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.

Filing Fee C+ $350
Maximum probate court filing fee
Timeline A+ 12 mo
Upper-bound estimated probate timeline
Executor Fee N/A N/A
Not statutorily fixed as a percentage in this state
Attorney Fee N/A N/A
Not a fixed statutory percentage in this state (hourly or negotiated)

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/.

$0 $300 $600 $900 $1200 $1500 CO · lowest DC · near AZ · near NY · highest $164 $300 $300 $350 $380 $400 $1250

Source: State court probate fee schedules As of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey

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 Utah

Probate Costs

Filing Fee $165–$350
Attorney Fee hourly
Timeline 6–12 months
Small Estate Threshold $100,000

UPC state. Small estate under $100,000 personal property

Probate Code

Uniform Probate Code Adopted (1975)

Utah adopted the Uniform Probate Code in 1975.

Property System

Community Property No (Common Law)

Utah follows common-law (separate property) rules.

Federal estate-tax returns filed - Utah

Returns filed by state residents, by IRS filing year

0 10 20 30 40 50 2021 2022 2023 21 36 50

Utah probate timeline

Months from filing to distribution, minimum, typical, and maximum

6 mo12 moUtah9 mo

Source: Utah probate statutes · Uniform Probate Code As of current

Utah'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 Utah 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.

Cheap & fastCostly but quickCheap but slowCostly & slow$109.7$408.3$707$1005.6$1304.311.4 mo14.7 mo18 mo21.3 mo24.6 moMax filing feeMax probate timelineAlabama, Max filing fee: $500 · Max probate timeline: 12 moAlaska, Max filing fee: $200 · Max probate timeline: 12 moArizona, Max filing fee: $380 · Max probate timeline: 12 moArkansas, Max filing fee: $300 · Max probate timeline: 18 moCalifornia, Max filing fee: $435 · Max probate timeline: 18 moColorado, Max filing fee: $164 · Max probate timeline: 12 moConnecticut, Max filing fee: $200 · Max probate timeline: 18 moDelaware, Max filing fee: $500 · Max probate timeline: 12 moDistrict of Columbia, Max filing fee: $300 · Max probate timeline: 18 moFlorida, Max filing fee: $400 · Max probate timeline: 18 moGeorgia, Max filing fee: $300 · Max probate timeline: 12 moHawaii, Max filing fee: $300 · Max probate timeline: 18 moIdaho, Max filing fee: $200 · Max probate timeline: 12 moIllinois, Max filing fee: $500 · Max probate timeline: 18 moIndiana, Max filing fee: $200 · Max probate timeline: 12 moIowa, Max filing fee: $450 · Max probate timeline: 18 moKansas, Max filing fee: $300 · Max probate timeline: 12 moKentucky, Max filing fee: $300 · Max probate timeline: 12 moLouisiana, Max filing fee: $400 · Max probate timeline: 18 moMaine, Max filing fee: $250 · Max probate timeline: 12 moMaryland, Max filing fee: $1000 · Max probate timeline: 18 moMassachusetts, Max filing fee: $1000 · Max probate timeline: 18 moMichigan, Max filing fee: $600 · Max probate timeline: 12 moMinnesota, Max filing fee: $600 · Max probate timeline: 12 moMississippi, Max filing fee: $300 · Max probate timeline: 12 moMissouri, Max filing fee: $400 · Max probate timeline: 12 moMontana, Max filing fee: $200 · Max probate timeline: 12 moNebraska, Max filing fee: $200 · Max probate timeline: 12 moNevada, Max filing fee: $500 · Max probate timeline: 12 moNew Hampshire, Max filing fee: $300 · Max probate timeline: 12 moNew Jersey, Max filing fee: $500 · Max probate timeline: 18 moNew Mexico, Max filing fee: $300 · Max probate timeline: 12 moNew York, Max filing fee: $1250 · Max probate timeline: 24 moNorth Carolina, Max filing fee: $600 · Max probate timeline: 18 moNorth Dakota, Max filing fee: $200 · Max probate timeline: 12 moOhio, Max filing fee: $500 · Max probate timeline: 18 moOklahoma, Max filing fee: $400 · Max probate timeline: 18 moOregon, Max filing fee: $500 · Max probate timeline: 12 moPennsylvania, Max filing fee: $700 · Max probate timeline: 18 moRhode Island, Max filing fee: $400 · Max probate timeline: 18 moSouth Carolina, Max filing fee: $500 · Max probate timeline: 18 moSouth Dakota, Max filing fee: $300 · Max probate timeline: 12 moTennessee, Max filing fee: $500 · Max probate timeline: 18 moTexas, Max filing fee: $400 · Max probate timeline: 12 moUtah, Max filing fee: $350 · Max probate timeline: 12 mo (highlighted)Vermont, Max filing fee: $450 · Max probate timeline: 12 moVirginia, Max filing fee: $400 · Max probate timeline: 12 moWashington, Max filing fee: $400 · Max probate timeline: 12 moWest Virginia, Max filing fee: $300 · Max probate timeline: 12 moWisconsin, Max filing fee: $250 · Max probate timeline: 12 moWyoming, Max filing fee: $300 · Max probate timeline: 12 mo
All 51 states; crosshairs mark the national average ($415, 14.5 mo). Utah highlighted. Indigo = UPC-adopted states, teal = states that haven't adopted it.
View all 51 states as a list
  1. Colorado : $164 max filing fee, 12 mo probate timeline (UPC-adopted)
  2. Alaska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  3. Connecticut : $200 max filing fee, 18 mo probate timeline (non-UPC)
  4. Idaho : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  5. Indiana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  6. Montana : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  7. Nebraska : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  8. North Dakota : $200 max filing fee, 12 mo probate timeline (UPC-adopted)
  9. Maine : $250 max filing fee, 12 mo probate timeline (UPC-adopted)
  10. Wisconsin : $250 max filing fee, 12 mo probate timeline (non-UPC)
  11. Arkansas : $300 max filing fee, 18 mo probate timeline (non-UPC)
  12. District of Columbia : $300 max filing fee, 18 mo probate timeline (non-UPC)
  13. Georgia : $300 max filing fee, 12 mo probate timeline (non-UPC)
  14. Hawaii : $300 max filing fee, 18 mo probate timeline (UPC-adopted)
  15. Kansas : $300 max filing fee, 12 mo probate timeline (non-UPC)
  16. Kentucky : $300 max filing fee, 12 mo probate timeline (non-UPC)
  17. Mississippi : $300 max filing fee, 12 mo probate timeline (non-UPC)
  18. New Hampshire : $300 max filing fee, 12 mo probate timeline (non-UPC)
  19. New Mexico : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
  20. South Dakota : $300 max filing fee, 12 mo probate timeline (UPC-adopted)
  21. West Virginia : $300 max filing fee, 12 mo probate timeline (non-UPC)
  22. Wyoming : $300 max filing fee, 12 mo probate timeline (non-UPC)
  23. Utah (highlighted above) : $350 max filing fee, 12 mo probate timeline (UPC-adopted)
  24. Arizona : $380 max filing fee, 12 mo probate timeline (UPC-adopted)
  25. Florida : $400 max filing fee, 18 mo probate timeline (UPC-adopted)
  26. Louisiana : $400 max filing fee, 18 mo probate timeline (non-UPC)
  27. Missouri : $400 max filing fee, 12 mo probate timeline (non-UPC)
  28. Oklahoma : $400 max filing fee, 18 mo probate timeline (non-UPC)
  29. Rhode Island : $400 max filing fee, 18 mo probate timeline (non-UPC)
  30. Texas : $400 max filing fee, 12 mo probate timeline (non-UPC)
  31. Virginia : $400 max filing fee, 12 mo probate timeline (non-UPC)
  32. Washington : $400 max filing fee, 12 mo probate timeline (non-UPC)
  33. California : $435 max filing fee, 18 mo probate timeline (non-UPC)
  34. Iowa : $450 max filing fee, 18 mo probate timeline (non-UPC)
  35. Vermont : $450 max filing fee, 12 mo probate timeline (non-UPC)
  36. Alabama : $500 max filing fee, 12 mo probate timeline (non-UPC)
  37. Delaware : $500 max filing fee, 12 mo probate timeline (non-UPC)
  38. Illinois : $500 max filing fee, 18 mo probate timeline (non-UPC)
  39. Nevada : $500 max filing fee, 12 mo probate timeline (non-UPC)
  40. New Jersey : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
  41. Ohio : $500 max filing fee, 18 mo probate timeline (non-UPC)
  42. Oregon : $500 max filing fee, 12 mo probate timeline (non-UPC)
  43. South Carolina : $500 max filing fee, 18 mo probate timeline (UPC-adopted)
  44. Tennessee : $500 max filing fee, 18 mo probate timeline (non-UPC)
  45. Michigan : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
  46. Minnesota : $600 max filing fee, 12 mo probate timeline (UPC-adopted)
  47. North Carolina : $600 max filing fee, 18 mo probate timeline (non-UPC)
  48. Pennsylvania : $700 max filing fee, 18 mo probate timeline (UPC-adopted)
  49. Maryland : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
  50. Massachusetts : $1,000 max filing fee, 18 mo probate timeline (non-UPC)
  51. New York : $1,250 max filing fee, 24 mo probate timeline (non-UPC)

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).

Arizona $380 Arkansas $300 District of Columbia $300 Florida $400

Similar probate timeline

Nearest states by upper-bound probate duration (12 mo here).

Alabama 12 mo Alaska 12 mo Arizona 12 mo Colorado 12 mo

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.

Is Utah's probate timeline shorter or longer than most states?

Utah'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 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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Data sourced from official IRS Statistics of Income and state probate fee schedules. See our methodology for details. Retrieved and formatted by PlainEstate.

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 Utah's numbers

Every state page here answers one question: what does the tax layer look like. These are the next steps.

  • Utah 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.