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Does Indiana Have an Inheritance Tax? (2026)

Updated October 5, 2026. Quick answer: No. Indiana has no inheritance tax for a death in 2026. The Department of Revenue says the “The legislature repealed the Indiana Inheritance tax in 2013”.

Indiana inheritance tax at a glance

ItemWhat the documents say
State inheritance taxNone
What the documents sayThe Department of Revenue says the legislature repealed the Indiana inheritance tax in 2013 and no inheritance tax is owed
State estate taxNot addressed on the Department’s inheritance tax page; see the live Indiana estate tax page
SourceIndiana Department of Revenue; IRS Revenue Procedure 2025-32

What the Indiana documents say

The Indiana Department of Revenue’s inheritance tax page says “The legislature repealed the Indiana Inheritance tax in 2013” and, for returns after October 5, 2023 (IC 34-11-1-2), “This means that there is no Inheritance tax owed in Indiana”.

The Department’s synopsis of 2013 legislation lists, under Inheritance and Estate Taxes (IC 6-4.1), that the act “Repeals the inheritance tax for deaths occurring after Dec. 31, 2012”.

What an heir in Indiana 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”. The Department’s inheritance tax page does not address an Indiana estate tax. CMG’s Indiana 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: see Indiana 401(k) and IRA withdrawals and the inherited IRA RMD calculator.

How current the Indiana documents are

Read on October 5, 2026: DOR: Inheritance Tax Information (Indiana Department of Revenue, dated 2026); Synopsis of 2013 Legislation Affecting the Indiana Department of Revenue (Indiana Department of Revenue, dated 2013).

What the documents do not say

  • The Department’s inheritance tax page is silent on an Indiana estate tax, so this page makes no estate tax statement from it.

Common mistakes

  • Waiting on an Indiana inheritance tax return for a recent death; the Department says the tax was repealed in 2013 and the forms were retired.

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

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Sources

General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 5, 2026.

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