At a glance
| State estate tax | Yes — exemption $3,000,000Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion) · 2026 deaths |
|---|---|
| Estate top rate | 16%Minn. Stat. §§ 291.03 (rates), 291.016 (Minnesota taxable estate / exclusion) · 2026 deaths |
| 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 — see the full Minnesota 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
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
- Minnesota 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
Estate and inheritance tax figures reviewed by Sakineh Majd, J.D. — Maine Bar #004999 · 2026-07-24. The review memo explains its scope and source checks.
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 Minnesota can assess your situation.
Last verified July 18, 2026.