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New Jersey Inheritance Tax Calculator

New Jersey abolished its estate tax in 2018 — but the inheritance tax is still fully in force, taxed by beneficiary class: A (exempt), C (siblings, 11%-16%), or D (everyone else, 15%-16%).

Based on N.J.S.A. §54:34-2 FigureMyTax Editorial Team Free · no sign-up

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

Your New Jersey inheritance

Enter the amount inherited and the beneficiary's class — the estimate updates instantly.

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Estimated New Jersey inheritance tax owed
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Full rates & who pays →
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Repealed the estate tax, kept the inheritance tax

Confirmed current: New Jersey repealed its estate tax for deaths on or after January 1, 2018, but the separate transfer inheritance tax is still fully in force. "No estate tax" doesn't mean "no death tax" in New Jersey — it depends entirely on who inherits, not how large the estate is.

No Class B — it was abolished in 1963

New Jersey's classes run A, C, D, and E — there's no Class B. It existed once but was eliminated by statute decades ago, which is why beneficiary letters and forms sometimes skip straight from A to C without explanation.

A shorter deadline than most states

The return and full payment are due within 8 months of death — not the 9 months common in most other inheritance-tax states — with 10% annual interest on any balance unpaid after that.

New Jersey inheritance tax — frequently asked questions

Does New Jersey still have an inheritance tax in 2026?

Yes. New Jersey repealed its separate estate tax in 2018, but the inheritance tax remains fully in effect, taxed by beneficiary class rather than total estate size.

What are New Jersey's inheritance tax classes and rates?

Class A (spouse, children, grandchildren, parents) is exempt. Class C (siblings, sons/daughters-in-law) gets a $25,000 exemption then pays 11% to 16%. Class D (everyone else) pays 15% to 16% with essentially no exemption.

Is there a Class B in New Jersey?

No. Class B was eliminated by statute back in 1963, so the classes that remain are A, C, D, and E.

Do stepchildren pay New Jersey inheritance tax?

No — stepchildren are Class A and exempt. But step-grandchildren are not automatically Class A, a distinction that catches many families off guard.

New Jersey inheritance tax tools & guides

New Jersey Inheritance Tax: Rates & Who PaysThe full class breakdown, explained New Jersey Inheritance Tax ExemptionsLife insurance, the $500 floor, and charities Do I Owe NJ Inheritance Tax If I Live Out of State?Why it follows the decedent, not you New Jersey Probate Cost CalculatorThe full cost picture New Jersey Executor Fee CalculatorWhat the executor gets paid

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on N.J.S.A. §54:34-2. Actual tax depends on the estate's full facts, including available exemptions. Confirm current figures with the New Jersey Division of Taxation or a licensed attorney before acting.