Updated October 5, 2026. Quick answer: No. Florida has no inheritance tax for a death in 2026. The Florida Constitution allows “No tax upon estates or inheritances” beyond the federal credit, and the Legislature’s 2025 EDR Tax Handbook says Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania levy inheritance taxes, which does not include Florida.
Florida inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Constitution limits estate and inheritance taxes to the federal credit, and the Legislature’s EDR handbook does not list Florida among the inheritance-tax states |
| State estate tax | None due: the Department of Revenue says a federal change eliminated Florida’s estate tax for deaths after December 31, 2004 |
| Source | Florida Department of Revenue; Florida Senate; IRS Revenue Procedure 2025-32 |
What the Florida documents say
Article VII, Section 5 of the Florida Constitution is headed Estate, inheritance and income taxes. It says “No tax upon estates or inheritances” may be levied by the state beyond the amounts allowed as a credit or deduction under a similar federal tax.
The Department of Revenue says a federal change “eliminated Florida’s estate tax on people who died after December 31, 2004”.
The Legislature’s Office of Economic and Demographic Research, in its 2025 Tax Handbook, says “Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania levy inheritance taxes”. Florida is not one of the five.
What an heir in Florida 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”. Florida’s estate tax was tied to the federal credit; the Department of Revenue says a federal change “eliminated Florida’s estate tax on people who died after December 31, 2004”. CMG’s Florida 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: Florida 401(k) and IRA withdrawals, the inherited IRA RMD calculator and Florida probate cost cover the rest.
How current the Florida documents are
Read on October 5, 2026: Florida Estate Tax (Florida Department of Revenue, undated); The Florida Constitution, Article VII, Section 5 (Florida Senate, undated).
What the documents do not say
- No Florida document read says “Florida has no inheritance tax” in so many words. The answer rests on the Constitution’s limit and the Department’s statement about the estate tax. The Florida Legislature’s 2025 EDR Tax Handbook says “Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania levy inheritance taxes”, which does not include Florida.
Common mistakes
- Assuming a federal estate tax return is also a Florida filing; the Department says Florida’s estate tax stopped for deaths after December 31, 2004.
Related: inheritance tax by state, Florida estate tax, Florida probate cost, and how Florida taxes 401(k) and IRA withdrawals.
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Answer againSources
- The Florida Constitution, Article VII, Section 5: https://www.flsenate.gov/laws/constitution
- Florida Estate Tax: https://floridarevenue.com/taxes/taxesfees/Pages/estate_tax.aspx
- Florida Tax Handbook 2025 (Florida Legislature, Office of Economic and Demographic Research): https://edr.state.fl.us/Content/revenues/reports/tax-handbook/taxhandbook.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.