Does Ohio Have an Inheritance Tax? (2026)

Release from administration: Ohio's small estate procedure

Ohio's main shortcut runs through the probate court, which can release a small estate from administration, which is quicker and cheaper than appointing an executor. Assets that already pass by survivorship, beneficiary designation or transfer on death are not counted.

• $35,000, or $100,000 for a spouse. The court may release an estate whose assets are worth $35,000 or less. The limit rises to $100,000 when a valid will leaves all the assets to the surviving spouse, or when there is no will and the surviving spouse is entitled to everything by law, counting the support allowance. (source)
• Summary release for funeral costs. If the estate is no larger than $5,000 or the funeral and burial bill, whichever is less, the person who paid or promised in writing to pay the funeral can apply for a summary release. A surviving spouse can use it when the estate is no more than the support allowance plus up to $5,000 of funeral costs. (source)
• Transfer on death real estate. If your parent recorded a transfer on death designation affidavit, the house passes to the named beneficiary without probate. After the death, the beneficiary signs an affidavit of confirmation with a certified death certificate, presents it to the county auditor and records it with the county recorder. (source)

What Ohio guarantees a surviving spouse

• $40,000 support allowance. A surviving spouse, minor children or both receive a $40,000 allowance for support. When all the minor children are also the spouse's children, the whole allowance goes to the spouse. It is reduced if the spouse selects more than one car. (source)
• A year in the house, rent free. The spouse may stay in the mansion house for one year without paying rent. If the house has to be sold sooner to pay debts, the estate pays the spouse the fair rental value for the rest of that year. (source)
• Taking the house as part of the share. The spouse may elect to receive the person's whole interest in the house as part of the spouse's share and allowance, valued at appraisal less liens. The executor then applies for a certificate of transfer. (source)
• Cars up to $65,000. The spouse may select one or more cars, motorcycles or family trucks that do not pass by survivorship, transfer on death or a specific gift in the will, with a combined value up to $65,000. They are not estate assets. (source)

Ohio's six-month creditor rule and the 2013 repeal

• Six months, opened or not. A claim that is not presented within six months after the death is barred, whether or not the estate is released from administration or an executor is appointed during that time. The executor must allow or reject a claim within 30 days after it is presented. (source)
• Early distributions. An executor who distributes before the six months run must warn each person receiving assets that they may have to return some or all of it if a valid claim arrives later. (source)
• The estate tax before 2013. For deaths before 2013, Ohio estates with a net taxable value of $338,333 or less were effectively exempt because of a credit of up to $13,900, and rates ran from 2% to 7%. The tax was collected by the county treasurer and 80% went to the city, village or township it came from. (source)
• No more tax on late-found assets. House Bill 110 of the 134th General Assembly added a sunset: since January 1, 2022, no Ohio estate tax is due on property first discovered after December 31, 2021, even if the person died before 2013. (source)

Ohio executor fees

• Statutory commission. Ohio sets the executor's or administrator's commission at 4% of the first $100,000 of personal property and proceeds of real estate sold, 3% of the amount from $100,000 to $400,000, and 2% above $400,000. On a $300,000 estate that is $10,000. (source)
• 1% on other property. Real estate that is not sold earns 1% of its value. So does non-probate property, other than joint and survivorship property, that would have counted for the old Ohio estate tax had the person died on December 31, 2012. (source)

Ohio income tax on an inherited IRA

• Same starting point as the IRS. Ohio adjusted gross income is defined as federal adjusted gross income, with Ohio's own adjustments. A withdrawal from an inherited traditional IRA or 401(k) that is taxable federally is part of your Ohio income in the same year. (source)
• A 2.75% flat rate from 2026. For 2026 and later years, Ohio taxes nothing on the first $26,050 of taxable income and 2.75% above that. For 2025 there was a second bracket of 3.125% on income over $100,000. (source)

Your basis in inherited Ohio property

• Value on the date of death. Inherited stock, land or a house takes a basis equal to its fair market value when the owner died, or on the alternate valuation date if the executor chose it, so a prompt sale usually produces little taxable gain. (source)
• Joint owners who were married. Ohio is not a community property state. For a house a couple owned jointly, only the deceased spouse's half takes the date-of-death value; the survivor's half keeps its original cost. (source)

If the person who died lived in another state

Ohio sits between two states that tax heirs: Pennsylvania and Kentucky. A parent who lived in Ohio but owned a cottage, farm or rental across either border can leave that property subject to the other state's inheritance tax, and if your parent was legally domiciled in Pennsylvania or Kentucky, that state taxes far more of the estate.

• Kentucky inheritance tax
• Maryland inheritance tax
• Nebraska inheritance tax
• New Jersey inheritance tax
• Pennsylvania inheritance tax

What matters is where the person who died lived and where their real estate is, not where you live. Compare inheritance tax by state to see who pays and how much.