At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $40,000Mo. Rev. Stat. § 473.097 · current |
| TOD deed for real estate | AvailableMo. Rev. Stat. § 461.025 (beneficiary deed) · 1989 |
| Community-property state | No |
Estate tax
Missouri 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
Missouri has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Missouri imposes no inheritance tax; beneficiaries receive Missouri assets free of any state death-transfer tax.
Probate basics
Assets may be distributed without letters by a small-estate affidavit when the estate, less liens and debts, does not exceed $40,000. Above $15,000, notice to creditors must be published in a newspaper, and a 30-day wait after death applies.
Missouri is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Mo. Rev. Stat. § 461.025 (beneficiary deed) · 1989. 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
Missouri pioneered the beneficiary deed
Missouri was the first state to authorize a beneficiary (transfer-on-death) deed, enacting § 461.025 in 1989. To be effective the deed must be executed and recorded before the owner's death; it needs no consideration and no delivery to the beneficiary.
The affidavit triggers a creditor-notice publication above $15,000
The $40,000 small-estate procedure requires publishing notice to creditors in a newspaper once the property value exceeds $15,000, plus a 30-day wait after death — so budget for that step rather than assuming the affidavit is instantaneous.
Separate-property state
Missouri is not a community-property state, so married couples do not get the double step-up in basis on all jointly held assets at the first spouse's death.
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 Missouri 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 Missouri.
Last verified July 20, 2026.