Updated October 5, 2026. Quick answer: No. Arizona has no inheritance tax for a death in 2026. The Arizona Department of Revenue says “Arizona does not impose an inheritance or gift tax”.
Arizona inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Department of Revenue says Arizona does not impose an inheritance or gift tax |
| State estate tax | None: the Department says the legislature repealed the Arizona estate tax provisions (Laws 2006, Ch. 262, section 3) |
| Source | Arizona Department of Revenue; IRS Revenue Procedure 2025-32 |
What the Arizona documents say
The Department of Revenue’s Publication 10 says “Arizona does not impose an inheritance or gift tax”. It adds that “An inheritance tax waiver is not required for decedents dying after 2004”.
Publication 10 explains the estate tax history: after the federal repeal of the state death tax credit, “the Arizona legislature repealed the Arizona estate tax provisions” (Laws 2006, Ch. 262, section 3).
What an heir in Arizona 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”. Arizona has no estate tax: the Department says “the Arizona legislature repealed the Arizona estate tax provisions”. CMG’s Arizona 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: Arizona 401(k) and IRA withdrawals, the inherited IRA RMD calculator and Arizona probate cost cover the rest.
How current the Arizona documents are
Read on October 5, 2026: Summary of Arizona Taxes, Publication 10 (Arizona Department of Revenue, dated 2022).
What the documents do not say
- The Department’s Publication 10 is dated February 2022; this page relies on no later Arizona document.
Common mistakes
- Asking for an inheritance tax waiver; the Department says none is required for decedents dying after 2004.
Related: inheritance tax by state, Arizona estate tax, Arizona probate cost, and how Arizona taxes 401(k) and IRA withdrawals.
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Answer againSources
- Summary of Arizona Taxes, Publication 10: https://www.azdor.gov/sites/default/files/2023-03/PUBLICATION_10.pdf
- 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.