What are the current estate tax laws in California?

California does not have a state-level estate tax. However, in 2025 residents may be subject to federal estate tax if their estate exceeds the current exemption threshold of $13.99 million for individuals or $27.98 million for married couples (as of 2025).

With the signing of the One Big Beautiful Bill Act (OBBBA), these federal limits increase on January 1st, 2026, to $15 million for individuals or $30 million for married couples. Estates valued below the threshold are not subject to federal estate taxes. These updated estate tax exemptions are permanent and will be adjusted annually for inflation.