Updated October 5, 2026. Quick answer: No. North Carolina has no inheritance tax for a death in 2026. The General Statutes list the inheritance tax as “Inheritance Tax. §§ 105-2 through 105-32: Repealed by Session Laws 1998-212”.
North Carolina inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The General Statutes show the inheritance tax article (sections 105-2 through 105-32) repealed effective January 1, 1999 |
| State estate tax | None: the General Statutes show the estate tax article repealed effective January 1, 2013 |
| Source | North Carolina General Assembly; IRS Revenue Procedure 2025-32 |
What the North Carolina documents say
Chapter 105 of the North Carolina General Statutes, in the General Assembly’s own index, lists “Inheritance Tax. §§ 105-2 through 105-32: Repealed by Session Laws 1998-212”, “effective January 1, 1999”.
Article 1A, the state estate tax, shows “Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013”.
What an heir in North Carolina 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”. North Carolina’s estate tax article is also gone: the General Assembly’s index shows “Repealed by Session Laws 2013-316, s.7(a), effective January 1, 2013”. CMG’s North Carolina 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: North Carolina 401(k) and IRA withdrawals, the inherited IRA RMD calculator and North Carolina probate cost cover the rest.
How current the North Carolina documents are
Read on October 5, 2026: Chapter 105: Article 1 (Inheritance Tax) (North Carolina General Assembly, dated 2026); Chapter 105: Article 1A (Estate Taxes) (North Carolina General Assembly, dated 2026).
What the documents do not say
- The statute index entries are short lists of repealed sections, not a plain-language agency FAQ.
Common mistakes
- Reading the repeals as one event; the inheritance tax article ended January 1, 1999 and the estate tax article January 1, 2013.
Related: inheritance tax by state, North Carolina estate tax, North Carolina probate cost, and how North Carolina taxes 401(k) and IRA withdrawals.
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Answer againSources
- Chapter 105: Article 1 (Inheritance Tax): https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByArticle/Chapter_105/Article_1.html
- Chapter 105: Article 1A (Estate Taxes): https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/ByArticle/Chapter_105/Article_1A.html
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
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.