How Much Are Estate & Inheritance Taxes in New Jersey?
Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.
Frequently Asked Questions
New Jersey imposes an inheritance tax, which is paid by beneficiaries rather than the estate.N.J.S.A. 54:34-1, 54:34-2, 54:34-4Verified Jul 13, 2026 Tax rates depend on the beneficiary's relationship to the deceased. New Jersey does not have a separate state estate tax.
New Jersey groups beneficiaries into classes with different tax rates.N.J.S.A. 54:34-1, 54:34-2, 54:34-4Verified Jul 13, 2026 Fully exempt: spouse, civil union partner, domestic partner, child, stepchild, grandchild, great-grandchild (issue of a child), parent, grandparent, charities, religious/educational/medical institutions, the state of new jersey and its political subdivisions. Non-exempt beneficiaries pay graduated rates based on their class, with rates reaching up to 16% for nieces, nephews, aunts, uncles, cousins, stepparents, friends, all others. The filing deadline is 8 months after death.
The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.
Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the New Jersey probate calculator to estimate probate costs separately.
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