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New Jersey: inheritance tax

Whether heirs owe state inheritance tax, and how much a child, a sibling or another heir pays.

State inheritance tax?	Yes
Child pays	Exempt
Sibling pays	11%-16% on amounts over $25,000
Other heirs pay	15% up to $700,000; 16% above

Spouses are exempt in every inheritance tax state, and gifts to charities are generally exempt. The tax follows where the person who died lived or owned real estate, not where the heir lives.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in New Jersey.

How New Jersey compares

5 of 51 states and DC share this answer (Yes): Kentucky, Maryland, Nebraska, Pennsylvania.

Also for New Jersey: Medicaid long-term care in New Jersey · Small estate limits in New Jersey · Will and trust rules in New Jersey · Estate and inheritance tax in New Jersey · Common law marriage in New Jersey · Property tax rates in New Jersey · Medicaid expansion in New Jersey · Social Security tax in New Jersey · All New Jersey rules on one page

How we checked this

States and rate ranges come from the Tax Foundation's 2026 estate and inheritance tax table (as of October 1, 2026). Rates by relationship follow each state's beneficiary classes. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.