At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $50,000 base (indexed annually)Mich. Comp. Laws § 700.3982 (adjusted under § 700.1210) · base 2024; indexed each year |
| TOD deed for real estate | Not availableMich. Comp. Laws § 700.6301 (TOD for securities only; no real-property TOD deed) · current |
| Community-property state | No |
Estate tax
Michigan 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
Michigan has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Michigan imposes no inheritance tax; heirs and devisees owe no state tax on property received from a Michigan decedent.
Probate basics
For an estate at or under the indexed threshold, a court may order property distributed to the spouse or heirs (MCL 700.3982), and a no-court transfer-by-affidavit is available at the same ceiling 28 days after death (MCL 700.3983). The $50,000 base is inflation-adjusted each January under MCL 700.1210 (roughly $53,000 for 2026 deaths) — confirm the current year's Treasury figure.
Michigan is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Not available Mich. Comp. Laws § 700.6301 (TOD for securities only; no real-property TOD deed) · current — see the full Michigan 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
No statutory TOD deed — "Lady Bird" deeds fill the gap
Michigan has not adopted a real-property transfer-on-death deed; its statutory TOD registration reaches only securities (MCL 700.6301). To pass real property outside probate, practitioners use an enhanced life-estate ("Lady Bird") deed — a title-practice device, not a statutory TOD deed.
The small-estate ceiling is a moving target
Because MCL 700.3982/3983 are indexed under MCL 700.1210, the qualifying amount changes each January with the Treasury cost-of-living factor (about $53,000 for 2026 deaths). Confirm the current year's published figure before assuming the procedure is available.
Separate-property state
Michigan is a common-law state with no community-property regime; a surviving spouse's rights come through elective-share and family-allowance provisions rather than a community-property share.
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
- Michigan 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 Michigan can assess your situation.
Last verified July 20, 2026.