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 — see the full California transfer-on-death deed guide for the requirements, revocation, and alternatives. 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
- California small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in California can assess your situation.
Last verified July 20, 2026.