Updated October 5, 2026. Quick answer: No. Michigan collects no estate tax on a death in 2026. The House Fiscal Agency’s analysis of a bill to repeal the Michigan Estate Tax Act says “Michigan has not collected a state estate tax” on new estates since the federal credit ended in 2005. The federal exclusion is $15,000,000 for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Michigan promissory note.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Michigan.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Michigan have an inheritance tax?.
Michigan estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Michigan’s tax was tied to the federal credit, which was eliminated in 2005; the Act remains on the books |
| State inheritance tax | Only for heirs of a person who died on or before September 30, 1993 |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Michigan House Fiscal Agency; Michigan Department of Treasury; Michigan Legislature; IRS Revenue Procedure 2025-32 |
Why Michigan has no estate tax
The analysis explains that Michigan’s tax depended on the federal credit: because the estate tax is determined by the credit on the federal return, and “the state credit was eliminated in 2005”, the tax no longer generates ongoing revenue. The Legislature’s site still lists the Michigan Estate Tax Act (Act 188 of 1899).
Does Michigan have an inheritance tax?
The Department of Treasury’s inheritance tax FAQ says the tax is still in effect, but only for those who inherited from a person who “died on or before September 30, 1993”. It does not apply to later deaths.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to a Michigan 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 Michigan owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Michigan probate cost. Retirement accounts: how Michigan taxes 401(k) and IRA withdrawals.
What the documents do not say
- The House Fiscal Agency’s 2021 analysis is the only document read that says Michigan has collected no estate tax since 2005, and it is not a Treasury statement. The Legislature’s site still lists the Michigan Estate Tax Act, and no document read shows it repealed.
Common mistakes
- Reading the existence of the Michigan Estate Tax Act as a tax in force; its amount is tied to a federal credit that was eliminated.
- 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.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare vetted advisors for estate planning
If your portfolio is $250,000 or more, this connects you (free, with no obligation to hire anyone) with 2 to 3 vetted advisors.
Before you start, what actually happens. The matching service is run by WiserAdvisor, an independent advisor-matching company. It opens on their site, asks for your ZIP code and a few questions, and matches you with 2 to 3 vetted advisors. It is free to you.
WiserAdvisor states the service is built for portfolios of $250,000 and above. By submitting, you consent to emails, phone calls and text messages from WiserAdvisor and up to three advisors, so expect to be contacted. Clear Money Guide may earn a referral payment for a qualifying completed form, whether or not you ever hire anyone.
Opens on WiserAdvisor’s site in a new tab.
See how an advisor plans your estate
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment through this service, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- Repeal Michigan Estate Tax Act, House Bill 4237 (Legislative Analysis): https://www.legislature.mi.gov/documents/2021-2022/billanalysis/house/pdf/2021-HLA-4237-2351D036.pdf
- Inheritance Tax Frequently Asked Questions: https://www.michigan.gov/taxes/iit/tax-guidance/tax-situations/inheritance-tax-frequently-asked-questions
- Michigan Estate Tax Act, Act 188 of 1899: https://www.legislature.mi.gov/documents/mcl/pdf/mcl-Act-188-of-1899.pdf
- 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.