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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7); Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Inheritance and Estate Tax Branch

COVID-19 Related Tax Information
Information about the Federal Economic Impact Payment – Stimulus Check
Important Information About Retail COVID-19 Fees and Sales Tax

Inheritance Tax Rates

Rates depend on the amount received and the relationship between the decedent and the beneficiary or transferee.

Beneficiary or Transferee Tax Rate for Each Beneficiary or Transferee
Class A No tax is due
Class C First $25,000
Next
$1,075,000
Next
$300,000
Next
$300,000
Over
$1,700,000
No tax is due

11%

13%

14%

16%
Class D First $700,000
Over
$700,000
15%

16%

Estate Tax

The New Jersey Estate Tax rate depends on the date of the decedent’s death.

For resident decedents with dates of death after December 31, 2001, but before January 1, 2017, the tax is calculated using either the Simplified Tax Method or the Form 706 Method. This determines the maximum credit allowed under the provisions of the Internal Revenue Code in effect on December 31, 2001. See Tax Table for the tax rates for dates of death after December 31, 2001, but before January 1, 2017.

Estate Tax Rates

Date of Death Tax Basis
On or after January 1, 2018 No New Jersey Estate Tax is imposed on the estates of decedents who die on or after January 1, 2018.
On or after January 1, 2017,
But before January 1, 2018
The New Jersey Estate Tax is calculated on estates which have a taxable estate that exceeds $2 million as determined by the provisions of the Internal Revenue Code in effect on January 1, 2017.
The Estate Tax is calculated using a progressive rate schedule with rates ranging from 0% to 16%. Estates must use the website estate tax calculator to determine the tentative tax. The calculator performs the circular calculation created by application of the New Jersey portion of the federal State Death Tax Deduction to the taxable estate, in accordance with Section 2058 of the federal Internal Revenue Code. For more information, see Estate Tax - Important Technical Provisions.
After December 31, 2001,
But before January 1, 2017
The New Jersey Estate Tax is calculated on estates which have a taxable estate*, plus adjusted taxable gifts, over $675,000. However, a New Jersey Estate Tax return must be filed if the resident decedent’s gross estate, plus adjusted taxable gifts, exceeds $675,000. Tax is based on the credit for state inheritance, estate, succession, or legacy taxes allowable under the provisions of the Internal Revenue Code in effect on December 31, 2001.
On or
before December 31, 2001
The tax is the credit for State inheritance, estate, succession, or legacy taxes allowable under the provisions of the Internal Revenue Code in effect on the decedent’s date of death.

Last Updated: Wednesday, 12/04/19