Updated October 5, 2026. Quick answer: No. Oklahoma has no estate tax for a person who dies in 2026. The Oklahoma Tax Commission’s fiscal 2023 report says that, effective for deaths on or after January 1, 2010, “the Oklahoma Estate Tax is repealed”. The federal exclusion is $15,000,000 for 2026.
Deeding a home to a family member while you are alive? What Oklahoma requires, from its own documents: Oklahoma quitclaim deed requirements.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Oklahoma.
Oklahoma estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Repealed by Laws 2006, 2nd Extraordinary Session, c. 42, section 6, effective January 1, 2010 |
| State inheritance tax | Not addressed in the documents read |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Oklahoma Tax Commission; Oklahoma State Senate; IRS Revenue Procedure 2025-32 |
Why Oklahoma has no estate tax
The Oklahoma Statutes’ Title 68 shows most of the estate tax sections, 68 O.S. sections 801 through 803 and 805 through 825, marked “Repealed by Laws 2006, 2nd Extraordinary Session, c. 42”, effective January 1, 2010. Section 804.1 still says that for deaths on or after January 1, 2010, no lien related to estate tax attaches to any property passing through the estate of a decedent. The Commission’s fiscal 2011 annual report carries the same sentence: “the Oklahoma Estate Tax is repealed” for deaths on or after that date.
Does Oklahoma have an inheritance tax?
The documents read for this page do not address whether Oklahoma levies an inheritance tax, so this page makes no statement about it. CMG’s inheritance tax by state page lists the states that do and links each one.
What applies to an Oklahoma 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 Oklahoma owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Oklahoma probate cost. Retirement accounts: how Oklahoma taxes 401(k) and IRA withdrawals.
Common mistakes
- Assuming a pre-2010 Oklahoma estate tax return is needed; the Commission says the estate tax is repealed for deaths on or after January 1, 2010.
- 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
- FY2023 Revenue & Apportionment Report: https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/reports/annual-reports/otc/AR-2023.pdf
- Oklahoma Tax Commission Annual Report of the Fiscal Year Ended June 30, 2011: https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/reports/annual-reports/otc/AR-2011.pdf
- Oklahoma Statutes Title 68. Revenue and Taxation: https://oksenate.gov/sites/default/files/2019-12/os68.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.