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Indiana Department of Revenue

DOR > About Us > Locate Forms and Publications > Inheritance Tax Information > Inheritance Tax Rates Inheritance Tax Rates

Tax rates for Indiana resident and nonresident decedents dying before 1/1/2013:

The net taxable value of property interests transferred by a decedent is determined by taking the total fair market value of the property interests transferred by a decedent to each transferee and subtracting the exemptions and allowable deductions. The tax rates are progressive.

The tax rates for a Class A transferee are as follows:

Net Taxable Value of Property
Transferred to a Transferee
Inheritance Tax
Up to $25,000 1%
$25,001 - $50,000 $250 plus 2% of amount over $25,000
$50,001 - $200,000 $750 plus 3% of amount over $50,000
$200,001 - $300,000 $5,250 plus 4% of amount over $200,000
$300,001 - $500,000 $9,250 plus 5% of amount over $300,000
$500,001 - $700,000 $19,250 plus 6% of amount over $500,000
$700,001 - $1,000,000 $31,250 plus 7% of amount over $700,000
$1,000,001 - $1,500,000 $52,250 plus 8% of amount over $1,000,000
Over $1,500,000 $92,250 plus 10% of amount over $1,500,000

The tax rates for a Class B transferee are as follows:

Net Taxable Value of Property
Transferred to a Transferee
Inheritance Tax
Up to $100,000 7%
$100,001 - $500,000 $7,000 plus 10% of amount over $100,000
$500,001 - $1,000,000 $47,000 plus 12% of amount over $500,000
Over $1,000,000 $107,000 plus 15% of amount over $1,000,000

The tax rates for a Class C transferee are as follows:

Net Taxable Value of Property
Transferred to a Transferee
Inheritance Tax
Up to $100,000 10%
$100,001 - $1,000,000 $10,000 plus 15% of amount over $100,000
Over $1,000,000 $145,000 plus 20% of amount over $1,000,000