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Does Georgia Have an Inheritance Tax? (2026)

Updated October 5, 2026. Quick answer: No. Georgia has no inheritance tax for a death in 2026. The Georgia Department of Revenue says “Georgia has no inheritance tax”.

Georgia inheritance tax at a glance

ItemWhat the documents say
State inheritance taxNone
What the documents sayThe Department of Revenue says Georgia has no inheritance tax
State estate taxNone: the Department of Revenue says no state estate tax is levied on and after July 1, 2014
SourceGeorgia Department of Revenue; IRS Revenue Procedure 2025-32

What the Georgia documents say

The Department’s Estate Tax FAQ says “Georgia has no inheritance tax”, but some people refer to the estate tax as an inheritance tax. The FAQ explains that the tax was paid by the estate before assets are distributed, not by the person inheriting.

The FAQ adds that for the estate tax “there shall be no estate taxes levied by the state” on and after July 1, 2014, and that the old tax applies only to decedents with a date of death before January 1, 2005.

What an heir in Georgia still faces

The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. Georgia levies no estate tax now: the Department says “there shall be no estate taxes levied by the state” on and after July 1, 2014. CMG’s Georgia estate tax page covers it.

An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: Georgia 401(k) and IRA withdrawals, the inherited IRA RMD calculator and Georgia probate cost cover the rest.

How current the Georgia documents are

Read on October 5, 2026: Estate Tax: FAQ (Georgia Department of Revenue, dated 2026).

Common mistakes

  • Calling the old estate tax an inheritance tax; the Department says some people use the terms interchangeably, but Georgia has no inheritance tax.

Related: inheritance tax by state, Georgia estate tax, Georgia probate cost, and how Georgia taxes 401(k) and IRA withdrawals.

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Sources

Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.

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