Country tax profile · 2026
United States inheritance tax
How United States taxes inheritance
Federal estate tax 40% on estates over exemption Unlimited marital deduction for US-citizen spouse; children have no special exemption but benefit from ~USD 13.99M unified credit (2025)
Compiled by MyNomadWorld for United States and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How United States compares
141 of 197 countries we track have no inheritance or estate tax. United States is not one of them.
Who is a tax resident of United States?
Citizenship-based worldwide taxation (unique). Also: green-card holders and Substantial Presence Test (183-day weighted formula).
Related United States taxes
Moving to United States?
Get matched with a vetted United States tax & immigration advisor who handles residency and the exit from your current country.
See advisors →United States inheritance tax FAQ
What is the inheritance tax rate in United States?
Federal estate tax 40% on estates over exemption Unlimited marital deduction for US-citizen spouse; children have no special exemption but benefit from ~USD 13.99M unified credit (2025)