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 — see the full Georgia 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
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
- Georgia 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 Georgia can assess your situation.
Last verified July 20, 2026.