What Are the Burial and Cremation Laws in Georgia?

Georgia allows you to name your own agent in advanceO.C.G.A. 31-21-7(a), (b)(2)Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.

Burial on private property is permittedO.C.G.A. 36-72A-2Verified Oct 17, 2026View source in Georgia. A family burial plot, a private noncommercial cemetery, established on or after July 1, 2026 needs a permit from the county or city governing authority and must sit on at least half an acre with a perpetual-access easement and a maintenance covenant, outside a flood plain and at least 100 feet from a water well, surveyed by a registered land surveyor and never used to sell burial rights (O.C.G.A. 36-72A-2, 36-72A-3).

Georgia imposes no statutory minimum waiting periodO.C.G.A. 31-21-5Verified Oct 17, 2026View source before cremation. The person who holds the right of disposition authorizes the cremation and gives the funeral home handling the arrangements a signed statement of the intended final disposition of the remains (O.C.G.A. 31-21-7, 43-18-80). A disposition permit from the local registrar is required before the cremation (O.C.G.A. 31-10-20).

Georgia sets an order for who controls the disposition of remains: surviving spouse, then sole surviving adult child or the majority of surviving adult children, then surviving parent or parentsO.C.G.A. 31-21-7(b)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceO.C.G.A. 31-21-7(a), (b)(2)Verified Oct 17, 2026View source, and that designation takes priority over the default order. Those wishes can be recorded alongside the rest of an estate plan when you create a revocable living trust.

Embalming is not required by lawO.C.G.A. 36-72A-2Verified Oct 17, 2026View source in Georgia. No Georgia statute or rule requires embalming; O.C.G.A. 31-21-1 only defines the procedure. A funeral home holding a body while a disposition dispute is pending may embalm or refrigerate it to preserve it (O.C.G.A. 31-21-7(d)(3)).

In Georgia, a licensed funeral director is not required — a family may legally direct the disposition itselfO.C.G.A. 43-18-71Verified Oct 17, 2026View source. Georgia does not require a licensed funeral director for a family-directed burial: the death certificate and the disposition permit may be handled by the person acting as funeral director who takes custody of the body (O.C.G.A. 31-10-15(b), 31-10-20(a)), though the statute describes the registrar issuing the permit on request of the licensed funeral director or his agent (O.C.G.A. 31-10-20(b)).

Forms for Planning and Settling an Estate in Georgia

Free Georgia forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.

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Petition for Probate and Letters

In Georgia, the petition asks the Probate Court of the county of the decedent's domicile to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; every appointment goes through the courtO.C.G.A. § 53-5-15 ("Probate of a will may be in common form or in solemn form or both") — both are proceedings in the probate court; no registrar/clerk appointment track (Verified 2026-09-08 against GA Code § 53-5-15 (2025))Verified Sep 8, 2026View source.

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Notice to Creditors

In Georgia, the notice to creditors is published for 4O.C.G.A. §§ 53-7-40, 53-7-41, 53-7-42, 53-7-43, 9-3-36Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 3 monthsO.C.G.A. § 53-7-41(d) ("within three months from the date of publication of the personal representative's last notice") (Verified 2026-09-08 against GA Code § 53-7-41 (2025))Verified Sep 8, 2026View source from the last publication to present claims.

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Renunciation of Executor

In Georgia, a person named as executor may decline to serveO.C.G.A. § 53-6-12Verified Sep 23, 2026View source before anyone is appointed.

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Affidavit of Heirship

In Georgia, heirs put their identity on the land records with a recorded affidavit of facts affecting title that states who the heirs areO.C.G.A. §§ 44-2-14(b), 44-2-20, 40-3-34(d)-(e), 53-2-20, 53-2-40Verified Sep 24, 2026View source.

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Small Estate Affidavit

In Georgia, the Bank Deposit AffidavitO.C.G.A. § 7-1-239Verified Sep 8, 2026View source covers estates with personal property of $15,000O.C.G.A. § 7-1-239Verified Sep 8, 2026View source or less, presented directly to the bank or other holder, not filed with a court.

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Estate Inventory

In Georgia, the personal representative files the estate inventory within 180 daysO.C.G.A. §§ 53-7-30, 53-7-31, 53-7-32, 53-7-33Verified Sep 15, 2026View source of appointment.

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Estate Closing

In Georgia, the personal representative is discharged by court orderO.C.G.A. §§ 53-7-50(c), 53-7-53Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.

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Letter of Instruction

Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.

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Tools for Planning and Settling an Estate in Georgia

Free calculators and checklists for planning or settling an estate in Georgia: will and trust costs, probate, executor pay, and inheritance taxes.

How Much Does Probate Cost?

Probate on a $500,000 estate in Georgia costs an estimated $38,748O.C.G.A. § 53-7-6(4) (PR authorized "to provide competent legal counsel for the estate...either the personal representative or the attorney employed may, by petition to the probate court...obtain a judgment fixing the attorney's fees and expenses"; no statutory percentage) (Verified 2026-09-08 against GA Code § 53-7-6 (2025))Verified Sep 8, 2026View source. Attorney fees run 2.1%O.C.G.A. § 53-7-6(4) (PR authorized "to provide competent legal counsel for the estate...either the personal representative or the attorney employed may, by petition to the probate court...obtain a judgment fixing the attorney's fees and expenses"; no statutory percentage) (Verified 2026-09-08 against GA Code § 53-7-6 (2025))Verified Sep 8, 2026View source to 3.4%O.C.G.A. § 53-7-6(4) (PR authorized "to provide competent legal counsel for the estate...either the personal representative or the attorney employed may, by petition to the probate court...obtain a judgment fixing the attorney's fees and expenses"; no statutory percentage) (Verified 2026-09-08 against GA Code § 53-7-6 (2025))Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.

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Who Inherits Without a Will?

Without a will in Georgia, descendants divide what passes to them per stirpesO.C.G.A. § 53-2-1Verified Sep 10, 2026View source, and the state sets no survival period for heirs.

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How Much Are Estate & Inheritance Taxes?

Georgia levies no estate or inheritance taxNo state estate or inheritance tax. Georgia's estate tax was outright eliminated (not merely a $0 federal-credit pickup): O.C.G.A. § 48-12-1(a) — "On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state." Georgia imposes no inheritance tax and requires no estate-tax waiver.Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.

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What Taxes Apply to My Inheritance?

Georgia imposes no inheritance or estate taxNo state estate or inheritance tax. Georgia's estate tax was outright eliminated (not merely a $0 federal-credit pickup): O.C.G.A. § 48-12-1(a) — "On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state." Georgia imposes no inheritance tax and requires no estate-tax waiver.Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.

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How Does Step-Up in Basis Work?

Inherited assets in Georgia take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesO.C.G.A. § 48-7-20 as amended by HB 463 (2026, AS PASSED) — flat rate 4.99% for taxable years beginning on or after Jan. 1, 2026Verified Sep 15, 2026View source.

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What Are the Estate Laws in My State?

Probate on a $500,000 estate in Georgia costs an estimated $38,748O.C.G.A. § 53-7-6(4) (PR authorized "to provide competent legal counsel for the estate...either the personal representative or the attorney employed may, by petition to the probate court...obtain a judgment fixing the attorney's fees and expenses"; no statutory percentage) (Verified 2026-09-08 against GA Code § 53-7-6 (2025))Verified Sep 8, 2026View source and takes 6 months to 9 months for a simple estate, with attorney fees of typically 2.1%O.C.G.A. § 53-7-6(4) (PR authorized "to provide competent legal counsel for the estate...either the personal representative or the attorney employed may, by petition to the probate court...obtain a judgment fixing the attorney's fees and expenses"; no statutory percentage) (Verified 2026-09-08 against GA Code § 53-7-6 (2025))Verified Sep 8, 2026View source to 3.4%O.C.G.A. § 53-7-6(4) (PR authorized "to provide competent legal counsel for the estate...either the personal representative or the attorney employed may, by petition to the probate court...obtain a judgment fixing the attorney's fees and expenses"; no statutory percentage) (Verified 2026-09-08 against GA Code § 53-7-6 (2025))Verified Sep 8, 2026View source of the estate. Estates under $15,000O.C.G.A. § 7-1-239Verified Sep 8, 2026View source can use a small-estate procedure instead.

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When Do I Have to Withdraw an Inherited IRA?

See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.

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How Much Can an Executor Charge?

Georgia sets executor compensation by statute — about $25,000 on a $500,000 estate, roughly 5.0%O.C.G.A. § 53-6-60(b)(1)-(4) ("Two and one-half percent commission on all sums of money received by the personal representative on account of the estate...and 2 1/2 percent commission on all sums paid out"; "Ten percent commission on the amount of interest made"; up to 3% of appraised value for delivery of property in kind; up to 10% of annual income for working land) (Verified 2026-09-08 against GA Code § 53-6-60 (2025))Verified Sep 8, 2026View source.

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Georgia Estate Planning Resources

In-depth guides covering Georgia probate laws, trust requirements, and estate planning strategies.