Updated October 5, 2026. Quick answer: No. Texas has no inheritance tax for a death in 2026. Senate Bill 752 of 2015 is an act “relating to the repeal of the inheritance tax”, and the Texas Constitution now bars one.
Texas inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Legislature repealed the inheritance tax (Tax Code Chapter 211) effective September 1, 2015, and the Constitution now bars a new one |
| State estate tax | None levied: Article VIII, Section 26 of the Texas Constitution bars a state estate, inheritance or death tax (with exceptions stated in that section) |
| Source | Texas Legislature (capitol.texas.gov); Texas Legislative Council; IRS Revenue Procedure 2025-32 |
What the Texas documents say
Senate Bill 752 (2015), in the Legislature’s own text, is an act “relating to the repeal of the inheritance tax”. The bill says “Chapter 211, Tax Code, is repealed” and “This Act takes effect September 1, 2015”.
The Texas Constitution, Article VIII, Section 26, goes further: apart from exceptions the section itself states, the legislature may not “impose a state tax on the property of a deceased individual”, “including an estate, inheritance, or death tax”.
What an heir in Texas 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”. Texas levies no estate tax: Article VIII, Section 26 bars the legislature from imposing a state tax on a deceased individual’s property, “including an estate, inheritance, or death tax”, with the exceptions the section states. CMG’s Texas 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: Texas 401(k) and IRA withdrawals, the inherited IRA RMD calculator and Texas probate cost cover the rest.
How current the Texas documents are
Read on October 5, 2026: S.B. No. 752, Enrolled version (84th Legislature) (Texas Legislature (capitol.texas.gov), dated 2015); Texas Constitution, Article VIII (Taxation and Revenue) (Texas Legislative Council, dated 2025).
What the documents do not say
- The Constitution’s text contains exceptions that this page does not summarize; read Article VIII, Section 26 itself before relying on it for an unusual transfer.
Common mistakes
- Relying only on the 2015 repeal; the Constitution’s bar on a state estate, inheritance or death tax is separate and carries exceptions the section itself states.
Related: inheritance tax by state, Texas estate tax, Texas probate cost, and how Texas taxes 401(k) and IRA withdrawals.
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Answer againSources
- S.B. No. 752, Enrolled version (84th Legislature): https://capitol.texas.gov/tlodocs/84R/billtext/html/SB00752F.htm
- Texas Constitution, Article VIII (Taxation and Revenue): https://tcss.legis.texas.gov/resources/CN/pdf/CN.8.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.