At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | No dollar small-estate affidavit |
| TOD deed for real estate | AvailableO.C.G.A. § 44-17-1 et seq. (SB 420, 2024) · eff. Jul 1, 2024 |
| Community-property state | No |
Estate tax
Georgia 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
Georgia has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Georgia imposes no inheritance tax on beneficiaries.
Probate basics
Georgia has no dollar-threshold small-estate affidavit. Where the decedent died intestate, no representative has been appointed, and the heirs agree with no unpaid debts, an heir may petition under O.C.G.A. § 53-2-40 for an order that "no administration is necessary" — which has no dollar cap and can clear title to real property. Surviving spouses and minor children may also use year's support (O.C.G.A. § 53-3-1).
Georgia is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available O.C.G.A. § 44-17-1 et seq. (SB 420, 2024) · eff. Jul 1, 2024. 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
Transfer-on-death deeds are now available (recent change)
Guidance published before mid-2024 says Georgia has no real-property TOD deed. That changed effective July 1, 2024: O.C.G.A. § 44-17-1 et seq. authorizes recorded transfer-on-death deeds. For deaths on or after that date, the beneficiary must record the required affidavit within nine months or the interest reverts to the estate.
No dollar-cap small-estate affidavit
Georgia offers no simple small-estate affidavit keyed to a dollar ceiling. Families instead rely on the "no administration necessary" petition (O.C.G.A. § 53-2-40), which requires intestacy, no unpaid debts (or creditor consent), and unanimous, attested agreement among all heirs — so one disagreeing heir or an unresolved debt forces full administration.
Year's support can override the plan and creditors
A surviving spouse or minor child may petition for year's support (O.C.G.A. § 53-3-1), which sets aside estate property and takes priority over nearly all other claims, including most creditors — in a modest estate it can consume assets a will expected to pass differently.
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 Georgia 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 Georgia.
Last verified July 20, 2026.