How Much Are Estate & Inheritance Taxes in Georgia?
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.
No. Georgia imposes no state estate tax and no 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, 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: Georgia taxes neither the estate nor the beneficiaryNo 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, 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 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.
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 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.
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 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.
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 Sep 15, 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 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.
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.
How Many Death Certificates Do I Need?
In Georgia, certified death certificates come from the Georgia Department of Public Health - State Office of Vital RecordsGeorgia Department of Public Health - State Office of Vital RecordsVerified Oct 15, 2026View source; the first copy costs $25Georgia Department of Public Health - State Office of Vital RecordsVerified Oct 15, 2026View source, additional copies $5Georgia Department of Public Health - State Office of Vital RecordsVerified Oct 15, 2026View source each.
Do I Need Probate?
In Georgia, estates with personal property of $15,000O.C.G.A. § 7-1-239Verified Sep 8, 2026View source or less skip probate with the Bank Deposit AffidavitO.C.G.A. § 7-1-239Verified 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.