At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $50,000Wis. Stat. § 867.03 · current |
| TOD deed for real estate | AvailableWis. Stat. § 705.15 (nonprobate transfer of real property on death) · current |
| Community-property state | Yes |
Estate tax
Wisconsin 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
Wisconsin has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Wisconsin has no inheritance tax for decedents dying on or after January 1, 1992, per the Department of Revenue.
Probate basics
Transfer by affidavit under Wis. Stat. § 867.03 is available when property subject to administration does not exceed $50,000 gross. Wisconsin also offers summary settlement and summary assignment for modest estates.
Wisconsin 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 Wis. Stat. § 705.15 (nonprobate transfer of real property on death) · current. 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
A marital-property state with a double step-up
Wisconsin classifies spouses' property as marital property (Wis. Stat. § 766.31), functioning like community property. Under IRC § 1014(b)(6), both halves generally receive a stepped-up basis at the first spouse's death, not just the decedent's half.
The affidavit requires Medicaid notice
The § 867.03 transfer-by-affidavit threshold is $50,000 gross, but when the decedent or spouse received long-term-care or medical-assistance benefits, notice to the Department of Health Services is required before property may be transferred.
The TOD deed must be recorded before death
A § 705.15 designation is effective only if recorded with the county register of deeds before the owner dies; an unrecorded or post-death designation fails and the property falls into probate.
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 Wisconsin 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 Wisconsin.
Last verified July 20, 2026.