At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $35,000 ($100,000 if surviving spouse takes all)Ohio Rev. Code § 2113.03 · current |
| TOD deed for real estate | AvailableOhio Rev. Code § 5302.22 (transfer-on-death designation affidavit) · 2009 |
| Community-property state | No |
Estate tax
Ohio 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
Ohio has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Ohio imposes no inheritance tax.
Probate basics
Two tracks: "relief from administration" (§ 2113.03) for estates of $35,000 or less — or $100,000 or less where the surviving spouse takes everything — and a faster "summary release from administration" (§ 2113.031) for very small estates tied to the spouse's support allowance plus up to $5,000 of funeral costs.
Ohio is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Ohio Rev. Code § 5302.22 (transfer-on-death designation affidavit) · 2009 — see the full Ohio 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
It's a TOD affidavit, not a TOD deed
Since December 28, 2009, an Ohio owner cannot create a new transfer-on-death deed. The exclusive method to make real property payable on death is the transfer-on-death designation affidavit recorded under § 5302.22; TOD deeds validly recorded before that date remain effective.
Two different small-estate ceilings
Don't conflate them: relief from administration (§ 2113.03) reaches estates up to $35,000, or up to $100,000 when the surviving spouse inherits everything; summary release (§ 2113.031) is a separate, smaller expedited track tied to the support allowance plus up to $5,000 of funeral costs.
Ohio still recognizes dower
Ohio is one of the few states retaining dower (§ 2103.02). A non-owner spouse holds an inchoate dower interest in the other's real property, so a spouse's joinder is generally required on conveyances and TOD affidavits.
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
- Ohio 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 Ohio can assess your situation.
Last verified July 20, 2026.