At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $100,000Utah Code § 75-3-1201 · current |
| TOD deed for real estate | AvailableUtah Code § 75-6-401 et seq. (Uniform Real Property TOD Act) · 2019 |
| Community-property state | No |
Estate tax
Utah 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
Utah has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Utah imposes no inheritance tax; the State Tax Commission confirms none is due.
Probate basics
Personal property up to $100,000 can be collected by affidavit 30 days after death (Utah Code § 75-3-1201). Summary administration (§§ 75-3-1203 to 75-3-1204) lets a representative close a small estate without creditor notice when its value does not exceed statutory allowances and expenses.
Utah is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Utah Code § 75-6-401 et seq. (Uniform Real Property TOD Act) · 2019 — see the full Utah 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
The $100,000 affidavit reaches personal property only
The § 75-3-1201 affidavit ($100,000 cap, usable 30 days after death) transfers personal property and cannot pass title to real estate. Real property avoids probate only through a recorded TOD deed, survivorship ownership, or a trust.
The TOD deed can't be revoked by a physical act
A Utah transfer-on-death deed must be recorded before the transferor dies (§ 75-6-409); once recorded it cannot be revoked by tearing it up and requires a separately recorded revocation or new deed (§ 75-6-411). Class gifts are not permitted.
A genuine 2026 cleanup
Utah formally repealed its long-dormant Inheritance Tax Act effective May 6, 2026 — a cleanup of a statute that had produced no liability for years, not a new tax change.
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
- Utah 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 Utah can assess your situation.
Last verified July 20, 2026.