How Much Are Estate & Inheritance Taxes in Delaware?
Delaware levies no estate or inheritance taxNo state estate or inheritance tax. Estate tax (30 Del. C. ch. 15, §§ 1501-1507) repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th Gen. Assem.), effective for estates of decedents dying after Dec. 31, 2017; inheritance tax (30 Del. C. ch. 13, §§ 1301-1314) repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999; gift tax (30 Del. C. ch. 14) repealed by 71 Del. Laws, c. 130, § 1.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. Delaware imposes no state estate tax and no inheritance taxNo state estate or inheritance tax. Estate tax (30 Del. C. ch. 15, §§ 1501-1507) repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th Gen. Assem.), effective for estates of decedents dying after Dec. 31, 2017; inheritance tax (30 Del. C. ch. 13, §§ 1301-1314) repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999; gift tax (30 Del. C. ch. 14) repealed by 71 Del. Laws, c. 130, § 1.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: Delaware taxes neither the estate nor the beneficiaryNo state estate or inheritance tax. Estate tax (30 Del. C. ch. 15, §§ 1501-1507) repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th Gen. Assem.), effective for estates of decedents dying after Dec. 31, 2017; inheritance tax (30 Del. C. ch. 13, §§ 1301-1314) repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999; gift tax (30 Del. C. ch. 14) repealed by 71 Del. Laws, c. 130, § 1.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 rates30 Del. C. § 1102(a)(14) (graduated 2.2%–6.6% individual income tax)Verified 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.
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Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
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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.
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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.
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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 Delaware
Free Delaware 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.
Renunciation of Executor
In Delaware, a person named as personal representative may renounce the right to serveKent County Register of Wills Forms Library (Renunciation Form, Rev. 9.11.2025); 12 Del. C. § 1502(b)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In Delaware, the Distribution Without Lettersdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source covers estates with personal property of $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or less, 30 daysdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In Delaware, the personal representative files the estate inventory within 90 daysDel. Code tit. 12, §§ 1904, 1905, 1908, 1910Verified Sep 15, 2026View source of appointment.
Estate Closing
In Delaware, the personal representative is discharged by court order12 Del. C. §§ 2302(d), 2303(a), 2335, 2338(a)Verified Sep 15, 2026View source, and a final accounting is required.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Delaware, a will is signed before 212 Del. C. § 202Verified Sep 15, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimony12 Del. C. § 202Verified Sep 15, 2026View source.
Healthcare Power of Attorney
Delaware requires 116 Del. C. § 2511Verified Oct 15, 2026View source witness for a healthcare power of attorney; notarization is not required16 Del. C. § 2511Verified Oct 15, 2026View source.
Tools for Planning and Settling an Estate in Delaware
Free calculators and checklists for planning or settling an estate in Delaware: will and trust costs, probate, executor pay, and inheritance taxes.
What Taxes Apply to My Inheritance?
Delaware imposes no inheritance or estate taxNo state estate or inheritance tax. Estate tax (30 Del. C. ch. 15, §§ 1501-1507) repealed outright by 81 Del. Laws, c. 52, § 1 (HB 16, 149th Gen. Assem.), effective for estates of decedents dying after Dec. 31, 2017; inheritance tax (30 Del. C. ch. 13, §§ 1301-1314) repealed by 71 Del. Laws, c. 353, § 10, effective Jan. 1, 1999; gift tax (30 Del. C. ch. 14) repealed by 71 Del. Laws, c. 130, § 1.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 Delaware 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 rates30 Del. C. § 1102(a)(14) (graduated 2.2%–6.6% individual income tax)Verified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Delaware costs an estimated $33,96412 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source and takes 9 months to 12 months for a simple estate, with attorney fees of typically 2.5%12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source to 3.9%12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source of the estate. Estates under $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified 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 Delaware costs an estimated $33,96412 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source. Attorney fees run 2.5%12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source to 3.9%12 Del. C. § 2305 (fees "as provided by rule of the Court of Chancery"; no statutory percentage)Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in Delaware, descendants divide what passes to them per stirpes12 Del. C. § 503Verified Sep 10, 2026View source, and an heir must survive the decedent by 120 hours12 Del. C. § 504Verified Sep 10, 2026View source to inherit.
How Many Death Certificates Do I Need?
In Delaware, certified death certificates come from the Delaware Department of Health and Social Services - Office of Vital StatisticsDelaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source; the first copy costs $25Delaware Department of Health and Social Services - Office of Vital StatisticsVerified Oct 15, 2026View source.
Do I Need Probate?
In Delaware, estates with personal property of $50,000delcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source or less skip probate with the Distribution Without Lettersdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source, 30 daysdelcode.delaware.gov: 12 Del. C. § 2306Verified Sep 8, 2026View source after death.
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Delaware Estate Planning Resources
In-depth guides covering Delaware probate laws, trust requirements, and estate planning strategies.