Texas Estate Taxes

Texas' estate tax is a "pick-up" tax equal to the state death tax credit under federal estate tax law. Since this credit has been repealed for the period from 2005 through 2010, there are currently no estate taxes imposed by the state.

Returns. Currently, no Texas estate tax returns are due for deaths occurring on or after January 1, 2005.

Generation-skipping transfer tax. There is currently no Texas generation-skipping transfer (GST) tax imposed because it, too, is tied to the federal credit.