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New Jersey Inheritance Tax Calculator

New Jersey has no estate tax but levies an inheritance tax on what each heir receives, by relationship.

Inheritance tax

New Jersey Estate Tax Calculator — Calculation Summary

Input / parameterValue
StateNew Jersey
Result
Federal estate tax$0
State estate taxNo state estate tax
Total estate tax$0

Source: N.J. Stat. Ann. § 54:34-1 et seq. (inheritance tax by class) (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

New Jersey does not levy a state estate tax.

New Jersey also levies an inheritance tax on what heirs receive.

Source: N.J. Stat. Ann. § 54:34-1 et seq. (inheritance tax by class) (2026)

Administration & filing in New Jersey

  • Who pays: Each heir pays the inheritance tax on what they receive; rates vary by relationship.
  • Where filed: With New Jersey'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: N.J. Stat. Ann. § 54:34-1 et seq. (inheritance tax by class) (2026)

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 New Jersey inheritance tax calculator combines the latest federal exemption with New Jersey's state-specific rules. New Jersey has no estate tax but levies an inheritance tax on what each heir receives, by relationship. 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.
  • New Jersey tax: N.J. Stat. Ann. § 54:34-1 et seq. (inheritance tax by class) (2026).

How to interpret your New Jersey estate tax result

  • New Jersey also taxes what each heir receives, with different rates by relationship. Use our Inheritance calculator for per-heir figures.
  • Federal estate tax is calculated separately and may apply above the $15M federal exemption.

Related guides

Frequently asked questions

Does New Jersey have an estate tax?
No. New Jersey does not levy a state estate tax, but federal estate tax may still apply above the $15M federal exemption.
What is the New Jersey estate tax exemption in 2026?
New Jersey has no state estate tax exemption because it does not levy a state estate tax.
Does New Jersey recognize portability of a deceased spouse's exemption?
No. New Jersey does not recognize portability. Married couples often use a credit-shelter (bypass) trust to preserve both exemptions.
Does New Jersey have an inheritance tax?
Yes. New Jersey levies an inheritance tax on what heirs receive, with rates that vary by relationship. Spouses are typically exempt.
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).