TaxPlanCalcTax year 2026

New Jersey Inheritance Tax Calculator

2026 rules

Enter what an heir receives and their relationship to see the New Jersey inheritance tax on it.

Your numbers

Result

New Jersey inheritance tax$24,750

  1. Inherited amount$250,000
  2. ClassC
  3. Exempt first $25,000-$25,000
  4. Inheritance tax$24,750
  5. Effective rate9.90%

New Jersey's estate tax was repealed in 2018; only the inheritance tax remains, figured separately for each heir.

New Jersey at a glance

How it works
New Jersey taxes inheritances by class: spouses, children and parents pay nothing; siblings pay 11% to 16% after $25,000; others pay 15% to 16%.
Who pays
Tax is figured on each heir's share and usually paid from the estate.

Questions

Who pays New Jersey's inheritance tax?

Tax is figured on each heir's share and usually paid from the estate.

Is there also a federal estate tax?

Only on estates over $15 million per person in 2026, at 40% above that. Most estates that owe New Jersey tax owe no federal tax.

More for New Jersey

For heirs

Other states