At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $88,000Colo. Rev. Stat. § 15-12-1201 (Colo. Judicial Branch JDF 998) · 2026 deaths |
| TOD deed for real estate | AvailableColo. Rev. Stat. § 15-15-401 et seq. (beneficiary deed) · enacted 2004 |
| Community-property state | No |
Estate tax
Colorado 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
Colorado has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Colorado imposes no inheritance tax; beneficiaries owe no Colorado tax on assets they inherit.
Probate basics
Colorado allows collection of personal property by affidavit (C.R.S. § 15-12-1201) when the estate holds no real property and is under the indexed cap, available 10 days after death. The cap is keyed to the year of death — $88,000 (2026), $86,000 (2025) — so apply the figure for the actual year. Estates with real property or higher value use informal probate.
Colorado is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Colo. Rev. Stat. § 15-15-401 et seq. (beneficiary deed) · enacted 2004. 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 affidavit is barred if the estate holds any real property
The C.R.S. § 15-12-1201 collection-by-affidavit procedure is available only when the estate contains no real property and is under the indexed cap. Any interest in real property forces probate regardless of overall value, so confirm there is no titled real estate before relying on it.
The small-estate cap changes every year
The cap is adjusted for inflation and keyed to the year of death — $88,000 (2026), $86,000 (2025), $82,000 (2024). Apply the figure for the actual year of death.
A beneficiary deed must be recorded before death
A Colorado beneficiary deed (§ 15-15-401 et seq.) transfers real property outside probate but is effective only if signed and recorded before the owner's death; a deed recorded after death is void. Colorado is not a community-property state, so the full double step-up is unavailable.
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 Colorado 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 Colorado.
Last verified July 20, 2026.