At a glance
| State estate tax | Yes — exemption $3,000,000Minn. Stat. 291.016, subd. 3 · 2020 and after |
|---|---|
| Estate top rate | 16%Minn. Stat. 291.03, subd. 1 · 2018 and after |
| Inheritance tax | No |
| Small-estate ceiling | $75,000Minn. Stat. 524.3-1201 · current |
| TOD deed for real estate | AvailableMinn. Stat. 507.071 · current |
| Community-property state | No |
Estate tax
Minnesota imposes its own estate tax with a fixed exclusion of $3,000,000 for deaths in 2020 and after (Minn. Stat. 291.016, subd. 3). The exclusion is a flat statutory figure and is not indexed to inflation, so it does not track the far larger federal exemption — and as asset values rise, more estates are drawn in.
The tax is graduated. For deaths in 2018 and after, Minn. Stat. 291.03 applies rates beginning at 13% and rising to a top marginal rate of 16% on the amount over $10,100,000. Only value above the $3,000,000 exclusion is taxed.
Minnesota offers no portability of a deceased spouse's unused exclusion, so married couples generally need credit-shelter planning to preserve both exclusions. The state also adds back taxable gifts made within three years of death (Minn. Stat. 291.016), which limits deathbed gifting.
Inheritance tax
Minnesota has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Minnesota does not levy an inheritance tax; its estate tax under Minn. Stat. ch. 291 is the state's only death tax.
Probate basics
Successors may collect personal property by affidavit when the probate estate, less liens, does not exceed $75,000 and 30 days have passed since death (Minn. Stat. 524.3-1201). Larger estates use informal or formal probate.
Minnesota is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Minn. Stat. 507.071 · 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
A fixed $3M exclusion that never indexes
Minnesota's $3,000,000 exclusion is a fixed statutory figure that does not rise with inflation, unlike the federal exemption. Over time, ordinary appreciation pulls more estates into the Minnesota tax even though they owe nothing federally.
No portability between spouses
Minnesota does not recognize portability. Without trust-based planning, a couple can lose one spouse's $3,000,000 exclusion, exposing more of the survivor's estate to the 13%–16% rates.
Three-year gift add-back
Taxable gifts made within three years of death are added back when computing the Minnesota taxable estate (Minn. Stat. 291.016), so last-minute gifting does not reliably reduce the tax.
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 Minnesota 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 Minnesota.
Last verified July 20, 2026.