MN risk area

Tax exposure in Minnesota

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

Minnesota imposes an estate tax with a $3,000,000 exclusion amount for 2025; it does not levy an inheritance tax.

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

For decedents dying in 2025, the Minnesota estate tax exclusion amount is $3,000,000.
Estates above the exclusion must file a Minnesota estate tax return.
Minnesota does not impose an inheritance tax.
State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.

Questions to consider

State overview

Minnesota imposes an estate tax with a $3,000,000 exclusion amount for 2025; it does not levy an inheritance tax.

For decedents dying in 2025, the Minnesota estate tax exclusion amount is $3,000,000.
Estates above the exclusion must file a Minnesota estate tax return.
Minnesota does not impose an inheritance tax.
State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.

Sources

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 Minnesota.