Updated October 5, 2026. Quick answer: No. Delaware has no inheritance tax for a death in 2026. The Delaware Code, Title 30, “CHAPTER 13. Inheritance [Repealed].” The repeal was “effective Jan. 1, 1999”.
Delaware inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Delaware Code lists the inheritance tax chapter (Title 30, Chapter 13) as repealed, effective January 1, 1999 |
| State estate tax | None: the Delaware Code lists the estate tax chapter (Title 30, Chapter 15) as repealed, effective January 1, 2018 |
| Source | Delaware General Assembly (Delaware Code Online); Delaware Department of Finance, Division of Revenue; IRS Revenue Procedure 2025-32 |
What the Delaware documents say
The General Assembly’s online Delaware Code shows Title 30, “CHAPTER 13. Inheritance [Repealed].” Its sections are marked repealed by 71 Del. Laws, c. 353, “effective Jan. 1, 1999”.
The Division of Revenue’s 2017 legislative history for the Delaware estate tax lists the 1999 change as having “Repealed the inheritance tax”.
The Code also shows Title 30, “CHAPTER 15. Estate Tax [Repealed].” Chapter 15 was repealed “effective Jan. 1, 2018”.
What an heir in Delaware 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”. Delaware has no estate tax now either: Title 30, “CHAPTER 15. Estate Tax [Repealed].” It was repealed “effective Jan. 1, 2018”. CMG’s Delaware 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 Delaware 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the Delaware documents are
Read on October 5, 2026: Title 30, Chapter 13. Inheritance [Repealed], Subchapter III (Delaware General Assembly (Delaware Code Online), dated 2026); Title 30, Chapter 15. Estate Tax [Repealed] (Delaware General Assembly (Delaware Code Online), dated 2026); Estate Tax (Title 30, Delaware Code, Chapter 15) (Delaware Department of Finance, Division of Revenue, dated 2017).
What the documents do not say
- The Division of Revenue’s legislative history is a 2017 document. It supports the 1999 repeal of the inheritance tax; this page relies on no later Division document.
Common mistakes
- Reading the repeals as one event; the inheritance tax chapter ended January 1, 1999 and the estate tax chapter January 1, 2018.
Related: inheritance tax by state, Delaware estate tax, Delaware probate cost, and how Delaware taxes 401(k) and IRA withdrawals.
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Answer againSources
- Title 30, Chapter 13. Inheritance [Repealed], Subchapter III: https://delcode.delaware.gov/title30/c013/sc03/index.html
- Estate Tax (Title 30, Delaware Code, Chapter 15): https://financefiles.delaware.gov/docs/estate_tax.pdf
- Title 30, Chapter 15. Estate Tax [Repealed]: https://delcode.delaware.gov/title30/c015/index.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
General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 5, 2026.