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. 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
- ← 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 Ohio 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 Ohio.
Last verified July 20, 2026.