Updated October 5, 2026. Quick answer: No. Ohio has no inheritance tax for a death in 2026. The Department of Taxation’s history of major changes records that the “Legislature repeals inheritance tax and replaces it with an estate tax” effective July 1, 1968.
Ohio inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Department of Taxation’s history says the Legislature repealed the inheritance tax in 1968 and closed the former tax in 2011 |
| State estate tax | None: the Department of Taxation says the Ohio estate tax was repealed for deaths on or after January 1, 2013 |
| Source | Ohio Department of Taxation; IRS Revenue Procedure 2025-32 |
What the Ohio documents say
The Ohio Department of Taxation’s Brief Summary of Ohio Taxes (2013) lists, under History of Major Changes, that in 1968 the “Legislature repeals inheritance tax and replaces it with an estate tax”.
The same history says House Bill 153 (129th General Assembly) “legislates closure of the former Ohio Inheritance Tax” and repeals the Ohio estate tax for individuals dying on or after January 1, 2013.
What an heir in Ohio 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”. Ohio no longer has an estate tax either: “The Ohio estate tax has been repealed for individuals dying” on or after January 1, 2013. CMG’s Ohio 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: Ohio 401(k) and IRA withdrawals, the inherited IRA RMD calculator and Ohio probate cost cover the rest.
How current the Ohio documents are
Read on October 5, 2026: Estate Tax (Ohio Brief Summary of Ohio Taxes, 2013) (Ohio Department of Taxation, dated 2013).
What the documents do not say
- The Department’s summary is dated 2013. It is the Department’s own history of the tax, but this page does not rely on any later Ohio document.
Common mistakes
- Looking for an Ohio inheritance tax return for a recent death; the Department’s history shows the former tax was closed out.
Related: inheritance tax by state, Ohio estate tax, Ohio probate cost, and how Ohio taxes 401(k) and IRA withdrawals.
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Answer againSources
- Estate Tax (Ohio Brief Summary of Ohio Taxes, 2013): https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/brief_summaries/2013_Brief_Summary/2013_BSOT_Section2_Estate_Tax.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.