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Division of Taxation

New Jersey Estate Tax Overview

Estate Tax is in addition to Inheritance Tax. It is based upon the size of the decedent’s gross estate and according to the decedent’s date of death.

The New Jersey Estate Tax is scheduled to be phased out in two parts. If the resident decedent died:

  • On December 31, 2016, or before, the Estate Tax exemption was capped at $675,000;
  • On or after January 1, 2017, but before January 1, 2018 , the Estate Tax exemption was $2 million;
  • On or after January 1, 2018, no Estate Tax will be imposed.

Note: The estate only pays the amount of Estate Tax which is over and above the amount of any Inheritance Tax due.

Note: No Estate Tax is due if the decedent was not a resident of New Jersey.

For resident decedents who die before January 1, 2017

Estate Tax applies if the resident decedent’s gross taxable estate, plus adjusted taxable gifts, exceeds $675,000 as determined in accordance with the provisions of the Internal Revenue Code in effect on December 31, 2001.

For resident decedents who die on or after January 1, 2017, but before January 1, 2018

Estate Tax applies if the resident decedent’s taxable estate exceeds $2 million, (worksheet as determined in accordance with the provisions of the Internal Revenue Code in effect on January 1, 2017.

For resident decedents who die on or after January 1, 2018

No New Jersey Estate Tax will be imposed on the estates of resident decedents who die on or after January 1, 2018. No Estate Tax return will be required. Note: New Jersey Inheritance Tax may still apply. See Inheritance Tax Filing Requirements.


Last Updated: Friday, 03/13/20