Texas Estate Taxes

The Texas estate tax is designed to absorb the federal estate tax credit for state death taxes, meaning there is currently no estate tax imposed in Texas. No additional estate tax is imposed.

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.