New Jersey Inheritance Tax Calculator 2026 — Class A/C/D/E Rates
Calculate New Jersey inheritance tax by beneficiary class. Class A exempt, Class C first $25K free then 11–16%, Class D 15–16%. NJ has no estate tax since 2018.
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Amount this specific beneficiary receives $0
NJ Inheritance Tax Owed
$0
Exempt Amount
$0
Net Inheritance After Tax
0%
Effective Rate
NJ Inheritance Tax — Bracket Detail
How New Jersey Inheritance Tax Works
New Jersey inheritance tax is paid by the beneficiary, not the estate. The rate depends entirely on your relationship to the person who died. Most family members (Class A) pay nothing. The burden falls primarily on siblings, in-laws, and non-relatives.
The Formula (Class C)
Class C Exemption: First $25,000 — no tax
$25,001 – $1,100,000: taxed at 11%
$1,100,001 – $1,400,000: taxed at 13%
$1,400,001 – $1,700,000: taxed at 14%
Above $1,700,000: taxed at 16%
Class D: $0–$700,000 at 15% | Above $700,000 at 16%
Class A / E: Fully exempt ($0 tax)
$25,001 – $1,100,000: taxed at 11%
$1,100,001 – $1,400,000: taxed at 13%
$1,400,001 – $1,700,000: taxed at 14%
Above $1,700,000: taxed at 16%
Class D: $0–$700,000 at 15% | Above $700,000 at 16%
Class A / E: Fully exempt ($0 tax)
Example
Sibling (Class C) inherits $300,000:
First $25,000: exempt
$275,000 remaining × 11% = $30,250
Total NJ inheritance tax: $30,250
Effective rate: 10.1%
Net inheritance: $300,000 − $30,250 = $269,750
Friend (Class D) inherits same $300,000:
$300,000 × 15% = $45,000
Net: $255,000 (effective rate 15%)
First $25,000: exempt
$275,000 remaining × 11% = $30,250
Total NJ inheritance tax: $30,250
Effective rate: 10.1%
Net inheritance: $300,000 − $30,250 = $269,750
Friend (Class D) inherits same $300,000:
$300,000 × 15% = $45,000
Net: $255,000 (effective rate 15%)
Extended
All-Class Comparison & Pre-2018 Estate Tax History
Side-by-side NJ inheritance tax for all classes plus the 2018 estate tax repeal story
Side-by-side NJ inheritance tax for all beneficiary classes, plus the significant story of NJ's 2018 estate tax repeal that saved families from double taxation.
NJ Inheritance Tax — All Classes (Same Inheritance Value)
| Beneficiary Class | Exempt Amount | Tax Owed | Net Inheritance | Effective Rate |
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Frequently Asked Questions
What are the New Jersey inheritance tax classes?
New Jersey inheritance tax has four beneficiary classes: Class A (spouse, civil union partner, domestic partner, parent, grandparent, child, grandchild, great-grandchild, stepchild) — fully exempt. Class C (sibling, son/daughter-in-law) — first $25,000 exempt, then 11%–16% progressive. Class D (all other beneficiaries including cousins, nieces/nephews, friends) — 15% on first $700,000, 16% above. Class E (charities, religious institutions, government) — fully exempt.
Does New Jersey have an estate tax in 2026?
No. New Jersey repealed its state estate tax effective January 1, 2018. Before 2018, NJ had one of the lowest estate tax exemptions in the country ($675,000), creating a double burden with the inheritance tax. Now, large NJ estates only face federal estate tax (above $13,610,000 in 2026) and the NJ inheritance tax paid by non-exempt beneficiaries.
What are Class C inheritance tax rates in New Jersey?
Class C beneficiaries (siblings and in-laws) pay: first $25,000 is exempt; $25,001–$1,100,000 taxed at 11%; $1,100,001–$1,400,000 taxed at 13%; $1,400,001–$1,700,000 taxed at 14%; above $1,700,000 taxed at 16%. These rates apply to the inheritance received from the estate, not the full estate value.
What are Class D inheritance tax rates in New Jersey?
Class D beneficiaries (all others not in A, C, or E) pay: first $700,000 taxed at 15%; amounts above $700,000 taxed at 16%. There is no exemption for Class D — all amounts are taxable. This applies to cousins, nieces/nephews (unless lineal descendants), friends, and unmarried domestic partners who do not qualify for Class A.
Is life insurance subject to New Jersey inheritance tax?
Life insurance proceeds paid directly to a named beneficiary (not to the estate) are generally exempt from NJ inheritance tax regardless of beneficiary class. However, if life insurance proceeds are payable to the estate, they become part of the probate estate and are subject to inheritance tax when distributed to heirs. This distinction makes beneficiary designation planning important for NJ residents.