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Relocation

How to Avoid Estate Tax by Relocating to a No-Tax State

Federal estate tax is the same no matter where you live. But state estate tax varies dramatically. Moving your domicile from a high-tax state to a no-tax state can cut hundreds of thousands or even millions from the tax bill. The key word is domicile — not just owning a second home.

Which states have no estate or inheritance tax

Florida, Texas, Nevada, Tennessee, South Dakota, Alaska, and many others impose no estate or inheritance tax. See the full ranking in our Compare by State tool.

What domicile really means

Domicile is your permanent legal home. States look at where you spend the most time, where you vote, your driver’s license, vehicle registration, where your mail and doctors are, and where you have community ties.

Relocation traps

Some states have gift lookback rules that pull gifts made within a few years of death back into the taxable estate, even after you move. New York and Minnesota are examples. Some states, like Massachusetts, do not recognize portability, so trusts may still be needed.

Estimate the savings

Use our Relocate-to-Save-Tax Calculator to compare your current state and target state side by side. Then confirm the domicile analysis with an attorney licensed in both states.

Frequently asked questions

Can I avoid estate tax by moving to Florida?
If you establish Florida as your true domicile, Florida will not impose a state estate tax. Federal estate tax still applies above the $15M exemption.
What is the 183-day rule?
Many states presume residency if you spend 183 or more days there. But domicile is broader and includes intent, ties, and where your permanent home is located.
Do gift lookbacks follow me after I move?
Yes. States like New York and Minnesota can add back gifts made within a certain number of years before death, even if you moved before death.
Does moving affect federal estate tax?
No. Federal estate tax is the same in every state. Relocation only affects state-level estate and inheritance tax.
Related tools: Federal calculator, By state, Simulator, Inheritance tax, All guides.
Not legal or tax advice. Estate and inheritance tax is determined by a court or tax authority using your actual filings. Online estimators provide an informal planning figure only. Laws and exemption amounts change every year — always confirm the current rule with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on any number.