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Minnesota Estate Tax Calculator

Minnesota imposes a state estate tax with a $3,000,000 exclusion and graduated 13–16% rates. This estimator screens the Minnesota estate tax and whether federal estate-tax review may also matter.

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What This Calculator Screens For in Minnesota

For Minnesota estates, the primary triage question is whether the taxable estate exceeds the $3,000,000 Minnesota exclusion. An estate above that amount can owe Minnesota estate tax even when it is well below the much higher federal threshold, so this tool screens for both the Minnesota and the federal exposure.

Probate questions and estate-tax questions are not the same thing. A family can have a probate problem with no tax issue, or a tax-sensitive estate that still transfers efficiently through trust planning.

Minnesota State Estate Tax Applies

Minnesota imposes its own state estate tax with a $3,000,000 exclusion and graduated 13–16% rates, separate from the federal estate tax and starting far below the federal threshold. This tool estimates both the Minnesota and federal amounts.

Federal Threshold

The current screen uses a federal estate-tax exclusion amount of $15 million per person for 2026.

Return Context

Even when no tax is likely due, larger estates may still need more careful return and planning review than a rough calculator can provide.

Official Sources and Further Reading

Minn. Stat. 291.016 (Minnesota taxable estate; exclusion amounts)Visit sourceMinn. Stat. 291.03 (Estate tax rates)Visit sourceMinn. Stat. 289A.10 (Estate tax return filing requirements)Visit sourceMinn. Stat. 290.06 (Individual income tax rates)Visit sourceMinnesota Department of Revenue - Estate TaxVisit sourceMinnesota Department of Revenue - Estate Tax vs. Inheritance TaxVisit sourceMinnesota Department of Revenue - Estate Tax Due Dates and ExtensionsVisit sourceIRS Estate TaxVisit sourceIRS estate and gift tax overviewVisit sourceIRS About Form 706Visit sourceIRS Publication 559 for survivors, executors, and administratorsVisit source

Frequently Asked Questions

Does Minnesota have a state estate tax?
Yes. Minnesota imposes a state estate tax with a $3,000,000 exclusion (currently not portable between spouses) and graduated rates from 13% to 16% on the Minnesota taxable estate above that exclusion (Minn. Stat. § 291.03). The federal estate tax is separate and applies only to much larger estates.
Does Minnesota have a state inheritance tax?
No. Minnesota has a state estate tax (paid by the estate before assets are distributed) but no separate inheritance tax (a tax on what each beneficiary receives). Federal estate tax, fiduciary income tax, and property tax may still need separate review.
What federal threshold does this Minnesota calculator use?
For deaths in 2026, this calculator uses a federal estate-tax exclusion amount of $15 million per person as the starting screen for whether deeper tax review may be needed.
Does every large estate owe federal estate tax?
No. Deductions, valuation issues, marital planning, charitable transfers, and the composition of the estate can all change the taxable amount. The calculator is a screening tool, not a filed return.
Is this the same as preparing Form 706?
No. Form 706 is the federal estate tax return. This estimator is only intended to help decide whether federal estate-tax review may be relevant before a more detailed analysis begins.

Note: This tool provides estimates for informational purposes only. Results are not legal advice. Fees and requirements may vary. Full disclaimer

Information current as of May 31, 2026

This content is for informational purposes only and does not constitute legal advice. Probate laws and procedures in Minnesota can change. Consult with a qualified attorney for advice specific to your situation. Full disclaimer.

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