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 — see the full Missouri 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
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
- Missouri 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 Missouri can assess your situation.
Last verified July 20, 2026.