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California Probate

Does California have an estate tax?

Short answer

No California estate tax. The federal estate tax exemption is $15,000,000 for deaths in 2026 (it was $13,990,000 in 2025 and has increased in recent years). Most California families will not owe federal estate tax. There may be income tax implications for inherited assets — consult a CPA.

What this usually means

No California estate tax. The federal estate tax exemption is $15,000,000 for deaths in 2026 (it was $13,990,000 in 2025 and has increased in recent years). Most California families will not owe federal estate tax. There may be income tax implications for inherited assets — consult a CPA.

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Related questions

Official starting points

Rules and procedures can change. These official sources are the starting points used to review this topic.

Last reviewed: July 27, 2026 · California guidance unless noted otherwise

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