Minnesota Estate Tax Calculator
Minnesota levies a state estate tax that applies once the taxable estate exceeds its exemption.
Estate tax
Minnesota Estate Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | Minnesota |
| Taxable estate | $4,500,000 |
| Result | |
| Federal estate tax | $0 |
| Minnesota state estate tax | $195,000 |
| Total estate tax | $195,000 |
Source: Minn. Stat. § 291.01 (3-year gift lookback) (2026).
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
Federal exemption$15M
Minnesota exemption$3M
Top state rate16%
State portabilityNo
Gift lookback3 yrs
Federal estate tax$0
Minnesota state estate tax$195,000
Total$195,000
Source: Minn. Stat. § 291.01 (3-year gift lookback) (2026)
Administration & filing in Minnesota
- Who pays: The estate pays the tax before distribution to heirs.
- Where filed: With Minnesota's tax authority (typically the Department of Revenue or Taxation), on a state estate/inheritance tax return.
- Deadline: State returns generally follow the federal estate tax return timeline (IRS Form 706, due ~9 months after death, with a 6-month extension available), but state dates can differ — confirm with the state agency.
- Citation: Minn. Stat. § 291.01 (3-year gift lookback) (2026)
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Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
This Minnesota estate tax calculator combines the latest federal exemption with Minnesota's state-specific rules. Minnesota levies a state estate tax that applies once the taxable estate exceeds its exemption. Enter your estate size to see the federal tax, the state tax, and the combined total.
Calculation method & sources
- Federal tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
- Minnesota tax: Minn. Stat. § 291.01 (3-year gift lookback) (2026).
How to interpret your Minnesota estate tax result
- Minnesota estate tax applies once the taxable estate exceeds $3,000,000.
- Top state rate: 16.0%.
- Minnesota does not recognize portability; married couples should consider a credit-shelter trust to use both exemptions.
- Minnesota adds back taxable gifts made within 3 years of death.
- Federal estate tax is calculated separately and may apply above the $15M federal exemption.
Related guides
Frequently asked questions
Does Minnesota have an estate tax?
Yes. Minnesota has a state estate tax with a $3,000,000 exemption and a top rate of 16.0%.
What is the Minnesota estate tax exemption in 2026?
The 2026 Minnesota estate tax exemption is $3,000,000 per person.
Does Minnesota recognize portability of a deceased spouse's exemption?
No. Minnesota does not recognize portability. Married couples often use a credit-shelter (bypass) trust to preserve both exemptions.
Does Minnesota have an inheritance tax?
No. Minnesota does not levy an inheritance tax.
Not legal or tax advice. This estimate follows the federal and state statutes referenced on this page but cannot capture every factor (trusts, business valuation, charitable deductions, prior gifts, state add-backs).