Texas Inheritance and Estate Tax: What Heirs Should Know

Last updated November 14, 2026. Citations come from the Texas statutes and official agency pages linked in Sources. Where we could not confirm something on an official page, we say so.

Texas repealed its inheritance tax effective September 1, 2015. The Texas Comptroller’s history of state taxes says S.B. 752 repealed Tax Code Chapter 211 and did not affect tax that accrued before that date. Federal estate tax still exists, but returns are required only for estates above a filing threshold that the IRS lists at $15,000,000 for deaths in 2026.

The Texas inheritance tax was repealed

The Comptroller’s report lists the inheritance tax among taxes no longer collected, with 2015 as the year it ended. The Comptroller’s STAR system labels Tax Code Chapter 211 as repealed on 09/01/2015, and the old text imposed a tax equal to the federal credit for state death taxes.

We did not find a current Comptroller page that says in plain words that Texas has no estate or inheritance tax. Our statement rests on the repeal and on the structure of the old tax. If it matters to your case, confirm with a Texas probate attorney or the Comptroller.

Federal estate tax

The IRS says an estate tax return is required only if the gross estate plus adjusted taxable gifts and the specific gift tax exemption exceed the filing threshold for the year of death. Its table lists $13,990,000 for 2025 and $15,000,000 for 2026. Most relatively simple estates do not need a return, and spouses may elect portability of the decedent’s unused exemption on a timely filed return.

Those are filing thresholds as the IRS describes them, not tax rates. We did not review federal income tax basis rules for inherited property or gift tax rules here.

What heirs still deal with

• Property tax keeps running on an inherited house. See our Texas property tax guide for due dates and penalties.
• A house passes through a will, probate, intestacy or another route. See probate and intestate succession.
• If you sell, the proceeds pay any mortgage and unpaid taxes first. Ask a tax professional about income tax on any gain, since we did not review it here.

How to sell a house in Texas when you inherited it

1. Find out what the title company needs. For an inherited or transferred house, that usually means the recorded document that shows who owns it today.
2. Get a payoff for any mortgage and the amount of any unpaid property tax. Both are paid from the sale proceeds at closing.
3. Compare offers on what you net after repairs, commissions and closing costs, not on the headline price.
4. If you want a fast, simple closing, ask for a written cash offer. We buy houses as-is, with no repairs and no agent commission. See how we buy houses in Texas.

Texas inheritance tax FAQ

Does Texas have an inheritance tax?

Texas repealed its inheritance tax effective September 1, 2015, according to the Comptroller's history of state taxes (S.B. 752, repealing Tax Code Chapter 211).

Does Texas have an estate tax?

We found no Comptroller page stating this in plain words. The only Texas death tax we found was the repealed inheritance tax, which was a credit-based tax.

What is the federal estate tax filing threshold?

The IRS lists $13,990,000 for deaths in 2025 and $15,000,000 for 2026.

Do I owe property tax on an inherited house?

Yes. Property tax applies to the property, and taxes unpaid stay attached to it. See our Texas property tax guide.

Sources

• Texas Comptroller: Sources of Revenue, A History of State Taxes and Fees
• Texas Comptroller STAR: Tax Code Chapter 211 (repealed)
• IRS: Estate tax

This guide is general information, not legal or tax advice. Laws, forms and fees change, so confirm details with the official office or a Texas attorney or tax professional.