Updated October 5, 2026. Quick answer: No. Indiana has no estate tax for a person who dies in 2026. The Indiana Department of Revenue’s Departmental Notice #44 says “HEA 1001 (2013) repealed the Indiana estate tax and generation skipping tax”. The federal exclusion is $15,000,000 for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Indiana promissory note.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Indiana.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Indiana have an inheritance tax?.
Indiana estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Federal credit ended after 2004; HEA 1001 (2013) repealed the Indiana estate tax |
| State inheritance tax | None: repealed by HEA 1001 (2013) for decedents dying after December 31, 2012 |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Indiana Department of Revenue; IRS Revenue Procedure 2025-32 |
Why Indiana has no estate tax
The notice explains that Indiana’s estate tax was a pick-up tax based on the federal tax, and that no Indiana estate tax was imposed for individuals dying after December 31, 2004. The notice then records the 2013 act: “repealed the inheritance tax, the estate tax, and the generation skipping tax”.
Does Indiana have an inheritance tax?
The Department’s inheritance tax page says “there is no Inheritance tax owed in Indiana”.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to an Indiana 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 Indiana owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Indiana probate cost. Retirement accounts: how Indiana taxes 401(k) and IRA withdrawals.
Common mistakes
- Searching for an Indiana inheritance tax return; the Department retired the forms.
- 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
- Departmental Notice #44: Repeal of the Inheritance Tax, Estate Tax, and Generation Skipping Tax: https://www.in.gov/dor/files/dn44.pdf
- DOR: Inheritance Tax Information: https://www.in.gov/dor/tax-forms/individual/inheritance-tax-information/
- 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.