Updated October 5, 2026. Quick answer: No. Arizona has no estate tax for a person who dies in 2026. The Arizona Department of Revenue’s Pub 900 says that for estates of decedents dying after 2004, “Arizona no longer imposes an estate tax”. The federal exclusion is $15,000,000 for 2026.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Arizona.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Arizona have an inheritance tax?.
Making a gift or planning an estate? The state’s gift tax answer, from its own tax documents: Does Arizona have a gift tax?.
Arizona estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Federal repeal of the credit that Arizona’s tax picked up, then repeal of the Arizona provisions (Laws 2006, Ch. 262) |
| State inheritance tax | None: the Department says Arizona does not impose an inheritance or gift tax |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Arizona Department of Revenue; Arizona State Senate; IRS Revenue Procedure 2025-32 |
Why Arizona has no estate tax
The Department explains that for deaths before 2005 the Arizona estate tax was designed to pick up the maximum federal credit for state death taxes. After the federal repeal, it says the “Arizona legislature repealed the Arizona estate tax provisions” (Laws 2006, Ch. 262, Section 3). The Senate’s fact sheet for S.B. 1170 describes the bill’s purpose in four words: “Repeals the estate and generation skipping tax”.
Does Arizona have an inheritance tax?
The same Department publication says “Arizona does not impose an inheritance or gift tax”.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to an Arizona estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in Arizona owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Arizona probate cost. Retirement accounts: how Arizona taxes 401(k) and IRA withdrawals.
What the documents do not say
- The Department publication is dated September 2006; no later Arizona document read changes it.
Common mistakes
- Treating an old estate tax return form as current; Arizona’s estate tax provisions were repealed in 2006.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- Estate Tax, Pub 900 (Revised September 2006): https://azdor.gov/sites/default/files/2023-03/PUBLICATION_2006_900.pdf
- Fact Sheet for S.B. 1170, estate; generation skipping taxes; repeal: https://www.azleg.gov/legtext/47leg/2r/summary/s.1170fin.doc.htm
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.