Skip to content
Independent money guidance
Clear Money Guide
Start here
Menu

Does Minnesota Have an Inheritance Tax? (2026)

Updated October 5, 2026. Quick answer: No. Minnesota has no inheritance tax for a death in 2026. The Department of Revenue says “Minnesota does not have an inheritance tax”. Minnesota does levy an estate tax.

Minnesota inheritance tax at a glance

ItemWhat the documents say
State inheritance taxNone
What the documents sayThe Department of Revenue says Minnesota does not have an inheritance tax
State estate taxYes: a Minnesota estate tax on the Minnesota assets of a decedent’s estate
SourceMinnesota Department of Revenue; IRS Revenue Procedure 2025-32

What the Minnesota documents say

The Department of Revenue’s Estate Tax versus Inheritance Tax explanation says “Inheritance tax is a tax on what beneficiaries of an estate inherit” and states “Minnesota does not have an inheritance tax”.

It also says the Department “does not issue inheritance waiver or clearance letters”.

What an heir in Minnesota 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”. Minnesota does levy an estate tax: “Estate Tax applies to the Minnesota assets of a decedent’s estate”. CMG’s Minnesota 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: Minnesota 401(k) and IRA withdrawals, the inherited IRA RMD calculator and Minnesota probate cost cover the rest.

How current the Minnesota documents are

Read on October 5, 2026: Estate Tax versus Inheritance Tax (Minnesota Department of Revenue, dated 2026); Estate Tax (Minnesota Department of Revenue, dated 2026).

Common mistakes

  • Waiting on an inheritance waiver or clearance letter; the Department says it does not issue them.

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

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.

About how much do you have invested?

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.

See the adviser match on this page