Minnesota Estate Tax Calculator

A $3,000,000 exemption, frozen since 2020 — and rates that start at 13%, one of the highest entry rates of any state estate tax. No portability, and no separate inheritance tax alongside it.

Based on Minn. Stat. §291.03 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Your Minnesota estate

Enter the gross estate value — the estimate updates instantly.

Gross estate value (before the $3,000,000 exemption)

Estimated Minnesota estate tax

Full threshold & rate breakdown →

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A 13% floor, not a gentle ramp-up

Confirmed current: for estates of decedents dying in 2018 and thereafter, a Minnesota taxable estate not over $7,100,000 is taxed at a flat 13%, rising in steps to a top rate of 16% above $10,100,000, under Minn. Stat. §291.03. Most other states with an estate tax start their lowest bracket at 10% or lower — Minnesota starts at 13%.

The exemption hasn't moved since 2020

Minnesota's $3,000,000 exemption is not indexed for inflation and has stayed exactly there since 2020 — one of the smallest, most static exemptions among the states that still tax estates.

No portability, no separate inheritance tax

Each spouse gets a single $3,000,000 exclusion with no ability to add a deceased spouse's unused amount — see Portability & Marital Deduction for what Minnesota offers instead. Minnesota also has no separate inheritance tax; only the estate itself is taxed.

Minnesota estate tax — frequently asked questions

What is Minnesota's estate tax exemption?

$3,000,000 per person. It has not changed since 2020 and is not indexed for inflation.

What is Minnesota's estate tax rate?

A graduated schedule starting at 13% on the first $7,100,000 of Minnesota taxable estate, rising in steps to a top rate of 16% above $10,100,000, under Minn. Stat. 291.03.

Does Minnesota have an inheritance tax too?

No. Minnesota has an estate tax only — there is no separate tax on individual beneficiaries.

Does Minnesota allow portability between spouses?

No. Each spouse gets one $3,000,000 exclusion, and a deceased spouse's unused exclusion cannot be transferred to the survivor.

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on Minn. Stat. §291.03, §291.016. Actual tax depends on the estate's full facts, including deductions and out-of-state property. Confirm current figures with the Minnesota Department of Revenue or a licensed attorney before acting.