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New Jersey Inheritance Tax Calculator
New Jersey is one of only 5 US states with an inheritance tax. New Jersey's inheritance tax applies to transfers of property valued at $500 or more. Class A and Class E beneficiaries are fully exempt regardless of amount; Class C and Class D have their own per-class exemptions, detailed below.
Class A — spouse, civil union/domestic partner, children, stepchildren, grandchildren, parents, grandparents
Exempt
Class C — siblings, sons-in-law, daughters-in-law
Varies
Class D — everyone else (nieces, nephews, friends, unmarried partners, cousins)
Varies
Class E — charities, government entities, religious/educational institutions
Exempt
New Jersey inheritance tax on $100,000
Tax owed
$0
You keep
$100,000
This calculator is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation. Rates last verified June 2026.
Verify rates on New Jersey Division of Taxation — Inheritance and Estate TaxNew Jersey inheritance tax by relationship
Source: New Jersey Division of Taxation — Inheritance and Estate Tax.
| Relationship | Exemption | Rate | |
|---|---|---|---|
| Class A — spouse, civil union/domestic partner, children, stepchildren, grandchildren, parents, grandparents | — | 0% | |
| Class C — siblings, sons-in-law, daughters-in-law | $25,000 | 11%–13%–14%–16% | |
| Class D — everyone else (nieces, nephews, friends, unmarried partners, cousins) | None | 15%–16% | |
| Class E — charities, government entities, religious/educational institutions | — | 0% |