Updated October 5, 2026. Quick answer: No. Ohio has no estate tax for a person who dies in 2026. The Ohio Department of Taxation says the estate tax has been “repealed for individuals dying on or after January 1, 2013”. 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: Ohio promissory note.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Ohio.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Ohio have an inheritance tax?.
Ohio estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Repealed by House Bill 153 (R.C. 5731.02) for individuals dying on or after January 1, 2013 |
| State estate tax return | No Ohio estate tax returns should be filed for individuals dying on or after January 1, 2013 |
| State inheritance tax | None: the estate tax replaced the old inheritance tax in 1968, and House Bill 153 closed out the inheritance tax |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Ohio Department of Taxation; IRS Revenue Procedure 2025-32 |
Why Ohio has no estate tax
The Department’s tax history says the Ohio estate tax was “enacted in 1968 to replace a state inheritance tax”. Its repeal is in House Bill 153 of the 129th General Assembly (R.C. 5731.02). The Department’s information release says “no Ohio estate tax returns should be filed for” individuals dying on or after January 1, 2013.
Does Ohio have an inheritance tax?
The same history says House Bill 153 also provides “closure of the former Ohio Inheritance Tax”, with claims submitted to the Department before January 1, 2013. The Department’s pages read describe no inheritance tax in force.
CMG’s inheritance tax by state page covers the beneficiary side.
What applies to an Ohio 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 Ohio owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Ohio probate cost. Retirement accounts: how Ohio taxes 401(k) and IRA withdrawals.
Common mistakes
- Using an old Ohio estate tax threshold; the tax was repealed for individuals dying on or after January 1, 2013.
- 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: Frequently Asked Questions: https://tax.ohio.gov/help-center/faqs/estate
- Estate Tax (Ohio tax history): https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/taxeducation/history/estate_tax.pdf
- Tax Alert: Ohio Estate Tax Update: https://tax.ohio.gov/Portals/0/communications/information_releases/Estate_Tax_Infor_Release_121912.pdf
- 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.