Back
to top
Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Inheritance and Estate Tax

New Jersey imposes an Inheritance Tax on the transfer of assets from a deceased person to a beneficiary. The tax amount depends on the beneficiary's relationship to the decedent and the value of the assets received.

The amount of tax imposed depends on several factors:

  • Who the beneficiaries are and how they are related to the decedent;
  • The date of death value of the assets (and debts) that the decedent owned;
  • What kind of assets the decedent owned;
  • Whether the decedent lived in New Jersey or another state.

Note: Where the beneficiaries lived is not a factor.

There are two types of Inheritance Tax, resident and non-resident. This is based on where the person legally lived when he/she passed away. See Decedent Information for more information on resident and non-resident Inheritance Tax.

On January 1, 2018, under current law, the New Jersey Estate Tax will no longer be imposed for individuals who die on or after that date.

History of New Jersey's Estate Tax

The New Jersey Estate Tax originated in 1934. It was based on the size of the entire estate and did not break down the distribution of assets beyond exemptions for spouses and charities.

In all cases, if the decedent was not a resident of New Jersey, there was no New Jersey Estate Tax due.

In New Jersey, the Inheritance Tax was a credit against the Estate Tax; an estate paid only the higher of the two.

The New Jersey Estate Tax was phased out in two parts. If the resident decedent died:

  • On December 31, 2016, or before, the Estate Tax exemption was capped at $675,000;
  • On or after January 1, 2017, but before January 1, 2018 , the Estate Tax exemption was $2 million;
  • On or after January 1, 2018, no Estate Tax will be imposed.

To have your Inheritance and Estate Tax questions answered by a Division representative, inquire as to the status of an Inheritance or Estate Tax matter, or have Inheritance and Estate Tax forms mailed to you, contact the Inheritance and Estate Tax Service Center by:

  • Telephone: 609-292-5033
    Office hours are 8:30 a.m. to 4:30 p.m., Monday through Friday, except State holidays.

  • Email: Taxation.NJInheritancetax@treas.nj.gov

  • Fax: 609-633-7806 or 609-292-5470

  • Regular Mail and USPS Express Mail:
    NJ Division of Taxation
    Transfer Inheritance Tax
    PO Box 249
    Trenton, NJ 08695

  • Express Mail – Private Carriers (UPS, FedEx):
    NJ Division of Taxation
    Transfer Inheritance Tax
    PO Box 249
    3 John Fitch Way, 6th Floor
    Trenton, NJ 08611

Filing Information

Tax Waiver Requirements

Print Forms and Instructions

Payments

Definitions

Beneficiary Classes


Last Updated: Wednesday, 04/16/25