GA risk area
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
Questions this risk area helps you evaluate in Georgia
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
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
- https://dor.georgia.gov/estate-tax-faq
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk 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.