Inheritance Tax
SpouseExempt
Children & Lineal HeirsExempt
Siblings11%–16%
Other / Unrelated Heirs15%–16%
Class C siblings have a $25,000 exemption; Class D transfers below $500 are untaxed; transfers of $500 or more have no exemption.
Official Source
New Jersey Department of Revenue / Tax Authority
Reference data only — not legal or tax advice. Estate and inheritance tax laws change frequently. Always verify current rules with a licensed estate attorney or CPA before filing. DataTactic is not responsible for filing decisions made based on this information.