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New Jersey Inheritance Tax Calculator

Estimate what you may owe as a beneficiary in New Jersey. New Jersey Class A close family is exempt; Class C siblings/in-laws pay after a $25,000 exemption; Class D others pay 15%–16%. Enter relationship and amount for an instant estimate.

Updated 2026-07-30

By Sammy S. · Founder · AuthorUpdated for 2026

Has tax

Status

Child · $250k

$24,750

Sibling · $250k

$37,500

Other · $250k

Defaults mirror a $250,000 child inheritance. Try $100k / $250k / $500k chips and switch relationship to see how New Jersey classes change the tax.

New Jersey inheritance

Relationship and amount

New Jersey

State inheritance tax applies by relationship

Your relationship to the decedent

Inheritance amount

Only KY, MD, NE, NJ, and PA levy an inheritance tax. Enter the amount you receive—not the full estate. Educational estimate only.

Estimated inheritance tax

In New Jersey, this relationship class is exempt from inheritance tax under the modeled rules.

Exempt class0% effective

Inheritance

$250,000

Exemption used

$250,000

Taxable amount

Net after tax

$250,000

Notes

Child, grandchild, or other lineal descendant is treated as an exempt class in New Jersey for this calculator.
There is no federal inheritance tax. Federal estate tax (if any) is paid by the estate, not modeled as heir tax here.
Federal estate exemption is about $15,000,000 per person for 2026 (confirm current IRS figures).
Real property in an inheritance-tax state can create situs tax even if the decedent lived elsewhere.

Educational estimate: Confirm filing rules with New Jersey's revenue department or an estate attorney. Early-payment discounts and special exemptions are not modeled.

New Jersey inheritance tax at a glance

State inheritance tax

Yes

Spouse on $250k

Child on $250k

Sibling on $250k

$24,750

Other on $250k

$37,500

Parent on $250k

How to estimate New Jersey inheritance tax

Confirm New Jersey rules

New Jersey still levies an inheritance tax. Relationship class sets the exemption and rate schedule.

Select your relationship

Spouses are usually exempt; children, siblings, and other heirs face different rates.

Enter the inheritance amount

Use the value transferred to you (not the whole estate), as of the date of death.

Review tax and net

See exemption used, taxable amount, estimated New Jersey tax, and net after tax.

Tax by relationship on a $250,000 inheritance

Same amount, different heir classes—New Jersey rates depend on relationship.

Surviving spouse

Exempt class

Estimated tax

Child / lineal

Exempt class

Estimated tax

Sibling

Class C (11%–16%)

$24,750

Estimated tax

Other / friend

Class D (15%–16%)

$37,500

Estimated tax

New Jersey inheritance tax examples ($100k–$500k)

Live estimates from the same engine as the calculator—child, sibling, and other heir classes in New Jersey.

Amount	Relationship	Class	Tax	Effective
$100,000	Child / lineal	Exempt class	$0	0%
$100,000	Sibling	Class C (11%–16%)	$8,250	8.25%
$100,000	Other / friend	Class D (15%–16%)	$15,000	15%
$250,000	Child / lineal	Exempt class	$0	0%
$250,000	Sibling	Class C (11%–16%)	$24,750	9.9%
$250,000	Other / friend	Class D (15%–16%)	$37,500	15%
$500,000	Child / lineal	Exempt class	$0	0%
$500,000	Sibling	Class C (11%–16%)	$52,250	10.45%
$500,000	Other / friend	Class D (15%–16%)	$75,000	15%

Child / lineal · $250,000

Exempt class

Tax: $0
Effective: 0%

Sibling · $250,000

Class C (11%–16%)

Tax: $24,750
Effective: 9.9%

Other / friend · $250,000

Class D (15%–16%)

Tax: $37,500
Effective: 15%

What counts toward New Jersey inheritance tax

What you enter

Enter only the value transferred to you as a beneficiary—not the full estate. Use date-of-death values when possible.

Domicile vs situs

Intangibles (brokerage accounts, most bank assets) usually follow the decedent’s domicile. Real property is taxed where it sits—so a vacation home in a taxing state can create tax even if the decedent lived in New Jersey.

Life insurance & joint property

Named-beneficiary life insurance and jointly titled assets can follow special rules. This calculator does not model those exclusions—confirm with counsel.

Who typically pays

Surviving spouses are generally exempt in New Jersey. Children, siblings, and remote heirs face different classes and rates—use the cards and calculator above.

Practical tips for New Jersey heirs

Gather relationship proof

Rates depend on how you are related to the decedent. Have a will, trust, or family record ready when you file.

Separate estate vs inheritance

If New Jersey (or another state) also has an estate tax, that bill is usually paid by the estate before distributions. Your inheritance tax estimate is only the heir layer.

Watch filing deadlines

Some states offer early-payment discounts or charge interest after a deadline. This tool does not apply discounts—check the New Jersey revenue department.

Out-of-state homes

If you inherit real estate outside New Jersey, run the calculator for the situs state as well.

Estate tax context for New Jersey

New Jersey has no separate state estate tax in this model (Inheritance tax only). Federal estate tax can still apply above about $15,000,000 per person.

New Jersey estate & inheritance tax profile

Exemptions, top rates, friendliness rank, and federal interaction

View →

New Hampshire

$0 inheritance tax

New Mexico

$0 inheritance tax

Pennsylvania

Has inheritance tax

Kentucky

Has inheritance tax

Maryland

Has inheritance tax

Nebraska

Has inheritance tax

Alabama

$0 inheritance tax

Alaska

$0 inheritance tax

All states inheritance tax calculator →

New Jersey inheritance tax FAQs

Yes. New Jersey is one of five states (KY, MD, NE, NJ, PA) that still levy an inheritance tax paid by the beneficiary. New Jersey Class A close family is exempt; Class C siblings/in-laws pay after a $25,000 exemption; Class D others pay 15%–16%. Use the calculator above with your relationship and amount for an estimate.

This calculator estimates about $0 (0% effective) for a child/lineal heir receiving $250,000 in New Jersey (Exempt class). Enter your exact amount above for a tighter figure.

For a sibling receiving $250,000, the estimate is about $24,750 (9.9% effective) under Class C (11%–16%) rules in New Jersey.

On $250,000 to an “other” heir, about $37,500; on $500,000, about $75,000. Class: Class D (15%–16%). Close family is often taxed less (or exempt).

On a $250,000 transfer to a spouse, this model estimates $0 (Exempt class). Surviving spouses are generally exempt—confirm any domestic-partner rules with New Jersey officials.

No. Inheritance tax is paid by the heir on what they receive. Estate tax (if any) is paid by the estate before distribution. New Jersey has no separate state estate tax in this model (Inheritance tax only). Federal estate tax can still apply above about $15,000,000 per person.

No. There is no federal inheritance tax. Large estates may still owe federal estate tax above about $15,000,000 per person in 2026—that tax is paid by the estate, not modeled as heir tax here.

Real property is generally taxed where it sits. Enter the home’s fair market value (your share) as the inheritance amount and choose your relationship. Local transfer or recording fees are separate from inheritance tax.

Confirm the decedent’s domicile (and situs of real property), select your relationship class, and enter only the amount you inherit. This New Jersey calculator applies modeled exemptions and rates instantly—official filings may differ.

About $0 (0% effective) for a child receiving $100,000 under Exempt class rules.

No. This is an educational estimate. Filing deadlines, early-payment discounts, life-insurance treatment, and joint-property rules vary. Confirm with the New Jersey revenue department or an estate attorney.

Methodology

Estimates use the same engine as the hub calculator for 2026. Not included: early-payment discounts, agricultural exemptions, life-insurance nuances, or joint-property tracing. Always verify with New Jersey's revenue department.

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