Updated October 5, 2026. Quick answer: No. Georgia has no estate tax for a person who dies in 2026. The Georgia Department of Revenue’s estate tax FAQ reproduces O.C.G.A. 48-12-1: on and after July 1, 2014, “there shall be no estate taxes levied by the state”. The federal exclusion is $15,000,000 for 2026.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Georgia have an inheritance tax?.
Georgia estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | O.C.G.A. 48-12-1 eliminated state estate taxes and returns on and after July 1, 2014 |
| State estate tax return | None required by the state on and after July 1, 2014 |
| State inheritance tax | None: the Department’s FAQ says Georgia has no inheritance tax |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Georgia Department of Revenue; IRS Revenue Procedure 2025-32 |
Why Georgia has no estate tax
The same section provides that “no estate tax returns shall be required by the state”. The FAQ explains the earlier rule: Georgia’s estate tax for estates of decedents with a date of death before January 1, 2005 “is based on federal estate tax law”.
Does Georgia have an inheritance tax?
The FAQ answers this directly: “Georgia has no inheritance tax”, though some people refer to the estate tax as an inheritance tax.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to a Georgia estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in Georgia owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Georgia probate cost. Retirement accounts: how Georgia taxes 401(k) and IRA withdrawals.
Common mistakes
- Calling a federal estate tax return an inheritance tax filing; the Department notes some people use the two terms interchangeably.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- Estate Tax: FAQ: https://dor.georgia.gov/estate-tax-faq
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.