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. 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Utah formally repealed its long-dormant Inheritance Tax Act effective May 6, 2026 — a cleanup of a statute that had produced no liability for years, not a new tax change.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
- ← 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 Utah 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 Utah.
Last verified July 20, 2026.