How Much Are Estate & Inheritance Taxes in California?
California levies no estate or inheritance taxNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).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.
No. California imposes no state estate tax and no inheritance taxNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).Verified Sep 15, 2026View source. Only the federal estate tax applies, on an estate above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source, an exemption the One Big Beautiful Bill Act (P.L. 119-21 §70106) set permanently from 2026 and indexes for inflation.
Not on the inheritance itself: California taxes neither the estate nor the beneficiaryNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).Verified Sep 15, 2026View source, and the IRS does not treat an inheritance as income. What an heir can owe is income tax on withdrawals from an inherited retirement account, and capital gains on a later sale of inherited property, where the basis is reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source and the gain faces ordinary income tax at the state's regular ratesCal. Rev. & Tax. Code § 17041(a), (e), (h) — rate schedule; estates/trusts taxed at individual rates; annual bracket indexingVerified Sep 15, 2026View source.
The federal estate tax exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, with a top rate of 40%26 USC 2001(c)Verified Sep 15, 2026View source. A married couple can shield26 USC 2010(c)(5)Verified Sep 15, 2026View source $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source by electing portability of the first spouse's unused exemption on a timely estate tax return. The One Big Beautiful Bill Act (P.L. 119-21 §70106) set the exemption permanently from 2026, indexed for inflation.
Is this your situation?
Get a complete guide for your specific circumstances.
Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
Learn more
Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
Learn more
Loss of a Spouse
What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.
Learn more
Named as Executor
What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.
Learn moreForms for Planning and Settling an Estate in California
Free California forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Petition for Probate and Letters
In California, the petition asks the Superior Court of California to appoint the personal representative, whose authority is proved by Letters Testamentary or Letters of Administration; every appointment goes through the courtCal. Prob. Code §§ 8005 (matters established at the hearing on the petition), 8006 (court admits the will and appoints the personal representative) — California has no registrar/clerk informal probate track; appointment requires a court hearingVerified Sep 8, 2026View source.
Notice to Creditors
In California, the notice to creditors is published for 3Cal. Prob. Code §§ 9050-9054, 9100-9104, 9150, 9153, 9256, 9353, 11420; CCP § 366.2Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 4 monthsCal. Prob. Code § 9100 — later of 4 months from letters or 60 days from mailed/personal notice of administrationVerified Sep 8, 2026View source from the personal representative's appointment to present claims.
Renunciation of Executor
In California, a person named as executor may renounce the right to serveCal. Prob. Code § 8002(b)(3)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In California, the Small Estate AffidavitCal. Prob. Code § 13100Verified Sep 8, 2026View source covers estates valued at $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or less, 40 daysCal. Prob. Code § 13100Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In California, the personal representative files the estate inventory within 120 daysCal. Prob. Code §§ 8800-8804, 8900-8903Verified Sep 15, 2026View source of appointment.
Estate Closing
In California, the personal representative is discharged by court orderCal. Prob. Code §§ 11753, 12250Verified Sep 15, 2026View source, and a final accounting is required unless it is waived.
Tools for Planning and Settling an Estate in California
Free calculators and checklists for planning or settling an estate in California: will and trust costs, probate, executor pay, and inheritance taxes.
What Taxes Apply to My Inheritance?
California imposes no inheritance or estate taxNo state estate, inheritance, or gift tax; prohibited by Cal. Rev. & Tax. Code § 13301 (voter Prop 6, 1982). California Estate Tax Return no longer required for decedents dying on/after Jan. 1, 2005 (CA State Controller's Office).Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 9 months to 12 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in California 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 ratesCal. Rev. & Tax. Code § 17041(a), (e), (h) — rate schedule; estates/trusts taxed at individual rates; annual bracket indexingVerified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in California costs an estimated $27,235Cal. Prob. Code § 10810Verified Sep 8, 2026View source and takes 9 months to 12 months for a simple estate, with attorney fees set by statute as a percentage of the gross estateCal. Prob. Code § 10810Verified Sep 8, 2026View source. Estates under $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source can use a small-estate procedure instead.
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.
How Much Does Probate Cost?
Probate on a $500,000 estate in California costs an estimated $27,235Cal. Prob. Code § 10810Verified Sep 8, 2026View source. Attorney fees are statutory (set by law)Cal. Prob. Code § 10810Verified Sep 8, 2026View source.
Who Inherits Without a Will?
California is a community property state, so the surviving spouse already owns half of what the couple acquired during the marriage. Without a will in California, descendants divide what passes to them per capita with representationCal. Prob. Code § 240Verified Sep 10, 2026View source, and an heir must survive the decedent by 120 hoursCal. Prob. Code § 6403(a)Verified Sep 10, 2026View source to inherit.
How Many Death Certificates Do I Need?
In California, certified death certificates come from the California Department of Public Health - Vital RecordsCalifornia Department of Public Health - Vital RecordsVerified Oct 15, 2026View source; the first copy costs $26California Department of Public Health - Vital RecordsVerified Oct 15, 2026View source.
Do I Need Probate?
In California, estates valued at $208,850Cal. Prob. Code § 13100Verified Sep 8, 2026View source or less skip probate with the Small Estate AffidavitCal. Prob. Code § 13100Verified Sep 8, 2026View source, 40 daysCal. Prob. Code § 13100Verified Sep 8, 2026View source after death.
When you're ready, we're here.
California Estate Planning Resources
In-depth guides covering California probate laws, trust requirements, and estate planning strategies.