At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $75,000Tex. Est. Code § 205.001 · current |
| TOD deed for real estate | AvailableTex. Est. Code § 114.051 et seq. (Texas Real Property TOD Act) · 2015 |
| Community-property state | Yes |
Estate tax
Texas 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
Texas has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Texas imposes no inheritance tax; there is no Texas-level transfer tax on what beneficiaries receive.
Probate basics
A small-estate affidavit (Tex. Est. Code ch. 205) is available for intestate estates whose assets, excluding homestead and exempt property, do not exceed $75,000, filed 30 days after death and approved by the judge. Texas also offers muniment of title (ch. 257) and independent administration.
Texas is a community-property state, which affects how a married couple owns property and can give a surviving spouse a full basis step-up on community assets. A transfer-on-death deed for real estate is Available Tex. Est. Code § 114.051 et seq. (Texas Real Property TOD Act) · 2015 — see the full Texas 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
Community-property double step-up
Because Texas is a community-property state, when the first spouse dies both halves of community property generally receive a basis step-up to date-of-death value — not just the decedent's half, a significant advantage over separate-property states.
Homestead sits outside the small-estate cap
The $75,000 ceiling excludes the homestead and exempt property, and the small-estate affidavit can transfer the homestead to distributees but not other real property. Texas's constitutional homestead also carries strong creditor protection.
The TOD deed has limits
Texas authorizes a real-property TOD deed (§ 114.051), but it must be recorded before death, stays revocable during life, and passes property still reachable for the transferor's debts and Medicaid recovery. The small-estate affidavit route is limited to intestate estates.
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
- Texas 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 Texas can assess your situation.
Last verified July 20, 2026.