Due Date and Tax Rates
Due Date
The inheritance tax is due nine months after the death of the decedent.
Tax Rates
The net estate, less the applicable exemption (see the Exemption page), is taxed at the following rates:
| First $40,000 | 5.5% |
| Next $40,000 - $240,000 | 6.5% |
| Next $240,000 - $440,000 | 7.5% |
| $440,000 and over | 9.5% |