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. 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
- ← 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 Michigan 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 Michigan.
Last verified July 20, 2026.