GA estate risk

Tax exposure in Georgia

State estate or inheritance tax rules and how they interact with federal thresholds.

Georgia does not impose a state estate tax for deaths on or after July 1, 2014.

Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?

At a glance

Key takeaways

O.C.G.A. 48-12-1 eliminates state estate tax and returns for deaths on or after July 1, 2014.
Georgia has no inheritance tax.
With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

Questions to consider

State overview

Georgia does not impose a state estate tax for deaths on or after July 1, 2014.

O.C.G.A. 48-12-1 eliminates state estate tax and returns for deaths on or after July 1, 2014.
Georgia has no inheritance tax.
With no state death tax, tax exposure is primarily federal when the estate exceeds the federal exemption.

Sources

Background sources

IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.

National sources provide baseline context; state statutes and court rules control in Georgia.

Optional next steps

Educational resources only. No forms and no legal advice.

Context links

Understand death-risk context for Georgia

LifeRiskIQ gives broader mortality context that can help frame when estate planning becomes more urgent.

Understand retirement-risk context for Georgia

RetirementRiskIQ explains how asset growth and longevity can increase estate complexity over time.

Review federal estate tax basics

IRS guidance on federal estate tax thresholds, filings, and definitions.