At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $100,000Ind. Code § 29-1-8-1 · 2022 |
| TOD deed for real estate | AvailableInd. Code § 32-17-14 (Transfer on Death Property Act) · current |
| Community-property state | No |
Estate tax
Indiana 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
Indiana has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Indiana's inheritance tax was repealed, retroactive to deaths on or after January 1, 2013; no Indiana inheritance tax applies to deaths in 2013 or later.
Probate basics
A small-estate affidavit (no court administration) is available when the gross probate estate, less liens and funeral expenses, does not exceed $100,000 for deaths after June 30, 2022, and 45 days have passed (Ind. Code § 29-1-8-1). Indiana also allows unsupervised administration when the will or heirs permit.
Indiana is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Ind. Code § 32-17-14 (Transfer on Death Property Act) · current — see the full Indiana 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 TOD deed is void unless recorded before death
Under Ind. Code § 32-17-14-11, a transfer-on-death deed is void if it is not recorded with the county recorder before the owner's death — confirm recording is completed during life, not merely signed.
The small-estate ceiling is date-of-death tiered
The $100,000 ceiling applies only to deaths after June 30, 2022; earlier deaths use lower caps ($50,000 for 2006–2022 deaths). The affidavit also requires 45 days to have passed since death.
No state death tax, but federal tax remains
Indiana has neither an estate tax nor (since 2013) an inheritance tax, but the federal estate tax still applies to larger estates — the absence of an Indiana death tax is not an absence of transfer-tax exposure.
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
- Indiana 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 Indiana can assess your situation.
Last verified July 20, 2026.