New Jersey Inheritance Tax Calculator
New Jersey has no estate tax but levies an inheritance tax on what each heir receives, by relationship.
Direct answer
New Jersey has no estate tax but levies an inheritance tax on what each heir receives, with rates that vary by relationship to the deceased. Spouses are typically exempt. The federal estate tax is separate and applies above the $15M exemption (OBBBA, P.L. 119-21). Source: N.J. Stat. Ann. § 54:34-1 et seq. (inheritance tax by class) (2026; retrieved 2026-08-11).
New Jersey Estate Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | New Jersey |
| Result | |
| Federal estate tax | $0 |
| State estate tax | No 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.
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)
Related tools & comparisons
- Federal estate tax calculator — the $15M exemption and 2026 numbers
- Gift tax calculator — annual $19,000 exclusion and lifetime exemption use
- Step-up in basis calculator — what heirs' cost basis resets to
- Inheritance tax by relationship — per-heir rates in New Jersey
- Safe-zone planner — how much can pass free of estate tax
- Relocation planner — compare estate tax after moving to a no-tax state
- No-tax states list — the 33 states without estate or inheritance tax
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
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.