At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $208,850Cal. Prob. Code §§ 13100–13101 · deaths on/after Apr 1, 2025 |
| TOD deed for real estate | AvailableCal. Prob. Code § 5600 et seq. (revocable TOD deed) · sunsets Jan 1, 2032 |
| Community-property state | Yes |
Estate tax
California does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
California has no inheritance tax — beneficiaries are not taxed on what they receive by the state. California imposes no inheritance tax; beneficiaries owe no California tax on assets they inherit.
Probate basics
A successor may collect personal property by affidavit 40 days after death when the estate is within the indexed limit (Prob. Code § 13100), and a petition to determine succession is available for a primary residence up to $750,000 (Prob. Code § 13151). The affidavit figure is recalculated every three years, so the amount in effect on the date of death controls — $208,850 for deaths on or after April 1, 2025, but $184,500 for earlier 2022–2025 deaths.
California is a community-property state, which affects how a married couple owns property and can give a surviving spouse a full basis step-up on community assets. A transfer-on-death deed for real estate is Available Cal. Prob. Code § 5600 et seq. (revocable TOD deed) · sunsets Jan 1, 2032. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The small-estate figure is indexed to the date of death
The personal-property affidavit threshold is recalculated every three years. Apply the figure in effect on the decedent's date of death — $208,850 for deaths on or after April 1, 2025, but $184,500 for deaths from April 1, 2022 through March 31, 2025. Using the wrong year's figure can invalidate the affidavit.
Community-property double step-up in basis
Because California is a community-property state, on the first spouse's death both halves of community property generally get a new fair-market-value basis (IRC § 1014(b)(6)), not just the decedent's half — a step-up clients in common-law states do not get.
TOD deed formalities and a 2032 sunset
California's revocable transfer-on-death deed requires two witnesses and must be recorded within 60 days of notarization (Prob. Code § 5642). The authorizing statute is also scheduled to sunset on January 1, 2032, so its continued availability depends on legislative renewal.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a California statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in California.
Last verified July 20, 2026.