N.J. Stat. » Title 54 — TAXATION
New Jersey Statutes

N.J. Stat. § 54:34-2 (2026)

Transfer inheritance tax; phase-out

✓ current as of May 2026
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54:34-2. a. (1) The transfer of property to a husband or wife, or a domestic partner as defined in section 3 of P.L.2003, c.246 (C.26:8A-3), of a decedent shall be taxed at the following rates:

For transfers made through December 31, 1984:

On any amount in excess of $15,000.00, up to $50,000.00 ......... 2%

On any amount in excess of $50,000.00, up to $100,000.00 ........ 3%

On any amount in excess of $100,000.00, up to $150,000.00 ....... 4 %

On any amount in excess of $150,000.00, up to $200,000.00 ....... 5%

On any amount in excess of $200,000.00, up to $300,000.00 ....... 6%

On any amount in excess of $300,000.00, up to $500,000.00 ....... 7%

On any amount in excess of $500,000.00, up to $700,000.00 ....... 8%

On any amount in excess of $700,000.00, up to $900,000.00 ....... 9%

On any amount in excess of $900,000.00, up to $1,100,000.00 ... 10%

On any amount in excess of $1,100,000.00, up to $1,400,000.00 ..11%

On any amount in excess of $1,400,000.00, up to $1,700,000.00 ..12%

On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%

On any amount in excess of $2,200,000.00, up to $2,700,000.00 ...14%

On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%

On any amount in excess of $3,200,000.00 .............................. 16%

For transfers made on or after January 1, 1985 there shall be no tax imposed under this paragraph.

(2) The transfer of property to a father, mother, grandparent, child or children of a decedent, or to any child or children adopted by the decedent in conformity with the laws of this State, or of any of the United States or of a foreign country, or the issue of any child or legally adopted child of a decedent, shall be taxed at the following rates:

For transfers through June 30, 1985:

On any amount in excess of $15,000.00, up to $50,000.00 ........ 2%

On any amount in excess of $50,000.00, up to $100,000.00 ....... 3%

On any amount in excess of $100,000.00, up to $150,000.00 ...... 4%

On any amount in excess of $150,000.00, up to $200,000.00 ...... 5%

On any amount in excess of $200,000.00, up to $300,000.00 ...... 6%

On any amount in excess of $300,000.00, up to $500,000.00 ...... 7%

On any amount in excess of $500,000.00, up to $700,000.00 ...... 8%

On any amount in excess of $700,000.00, up to $900,000.00 ...... 9%

On any amount in excess of $900,000.00, up to $1,100,000.00 ... 10%

On any amount in excess of $1,100,000.00, up to $1,400,000.00 . 11%

On any amount in excess of $1,400,000.00, up to $1,700,000.00 . 12%

On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%

On any amount in excess of $2,200,000.00, up to $2,700,000.00 ..14%

On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%

On any amount in excess of $3,200,000.00 .............................. 16%

For transfers made from July 1, 1985 through June 30, 1986:

On any amount in excess of $50,000.00, up to $100,000.00 ....... 3%

On any amount in excess of $100,000.00, up to $150,000.00 ...... 4%

On any amount in excess of $150,000.00, up to $200,000.00 ...... 5%

On any amount in excess of $200,000.00, up to $300,000.00 ...... 6%

On any amount in excess of $300,000.00, up to $500,000.00 ...... 7%

On any amount in excess of $500,000.00, up to $700,000.00 ...... 8%

On any amount in excess of $700,000.00, up to $900,000.00 ...... 9%

On any amount in excess of $900,000.00, up to $1,100,000.00 ....10%

On any amount in excess of $1,100,000.00, up to $1,400,000.00 ..11%

On any amount in excess of $1,400,000.00, up to $1,700,000.00 ..12%

On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%

On any amount in excess of $2,200,000.00, up to $2,700,000.00 ..14%

On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%

On any amount in excess of $3,200,000.00 ............................. 16%

For transfers made from July 1, 1986 through June 30, 1987:

On any amount in excess of $150,000.00, up to $200,000.00 ...... 5%

On any amount in excess of $200,000.00, up to $300,000.00 ...... 6%

On any amount in excess of $300,000.00, up to $500,000.00 ...... 7%

On any amount in excess of $500,000.00, up to $700,000.00 ...... 8%

On any amount in excess of $700,000.00, up to $900,000.00 ...... 9%

On any amount in excess of $900,000.00, up to $1,100,000.00 ... 10%

On any amount in excess of $1,100,000.00, up to $1,400,000.00 . 11%

On any amount in excess of $1,400,000.00, up to $1,700,000.00 ..12%

On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%

On any amount in excess of $2,200,000.00, up to $2,700,000.00 ..14%

On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%

On any amount in excess of $3,200,000.00 .............................. 16%

For transfers made from July 1, 1987 through June 30, 1988:

On any amount in excess of $250,000.00, up to $300,000.00 ............ 6%

On any amount in excess of $300,000.00, up to $500,000.00 ...... 7%

On any amount in excess of $500,000.00, up to $700,000.00 ...... 8%

On any amount in excess of $700,000.00, up to $900,000.00 ...... 9%

On any amount in excess of $900,000.00, up to $1,100,000.00 ... 10%

On any amount in excess of $1,100,000.00, up to $1,400,000.00 . 11%

On any amount in excess of $1,400,000.00, up to $1,700,000.00 . 12%

On any amount in excess of $1,700,000.00, up to $2,200,000.00 ..13%

On any amount in excess of $2,200,000.00, up to $2,700,000.00 ..14%

On any amount in excess of $2,700,000.00, up to $3,200,000.00 ..15%

On any amount in excess of $3,200,000.00 .............................. 16%

For transfers made on or after July 1, 1988 there shall be no tax imposed under this subsection.

b. (Deleted by amendment.)

c. The transfer of property to a brother or sister of a decedent, wife or widow of a son of a decedent, or husband or widower of a daughter of a decedent shall be taxed at the following rates:

(1) For transfers through June 30, 1988:

On any amount up to $1,100,000.00 ......................................... 11%

On any amount in excess of $1,100,000.00, up to $1,400,000.00 ..13%

On any amount in excess of $1,400,000.00, up to $1,700,000.00 ..14%

On any amount in excess of $1,700,000.00 ..............................16%

(2) For transfers made on or after July 1, 1988:

On any amount in excess of $25,000.00, up to $1,100,000.00 .... .11%

On any amount in excess of $1,100,000.00, up to $1,400,000.00 ..13%

On any amount in excess of $1,400,000.00, up to $1,700,000.00 ..14%

On any amount in excess of $1,700,000.00 ......................... 16%

d. The transfer of property to every other transferee, distributee or beneficiary not hereinbefore classified shall be taxed at the following rates:

On any amount up to $700,000.00 ............................................. 15%

On any amount in excess of $700,000.00 .................................. 16%

For every purpose of this subtitle all persons, including the decedent, shall be deemed to have been born in lawful wedlock and this provision shall apply to the estate of every decedent whether said decedent died before March 25, 1935, or shall die thereafter, but it shall not entitle any person to a refund of any tax paid before the aforementioned date.

Amended 1962, c.15, s.1; 1962, c.61, s.1; 1977, c.219, s.1; 1985, c.57, s.1; 2003, c.246, s.37.

Notes of Decisions
Cited in 8 cases, 1943–2018 · leading case: Bravand v. Neeld, 113 A.2d 75 (N.J. Super. Ct. App. Div. 1955).
Sort: Relevance Newest Treatment
Bravand v. Neeld, 113 A.2d 75 (N.J. Super. Ct. App. Div. 1955). · cites it 4× “1 which has been hereinbefore quoted modifies and narrows the rates of taxation specified in section 54:34-2 in their application to the present transfer.”
The Pennsylvania Co., C., Annuities v. Kelly, 34 A.2d 538 (N.J. Super. Ct. App. Div. 1943). · cites it 2× “54:34-1 ) also ordains that: "Except as provided in section 54:34-4 of this title, a tax shall be and is hereby imposed at the rates set forth in section 54:34-2 of this title upon the transfer of property, real or personal, of the value of five hundred dollars or over, or of…”
Com. Trust Co. of N.J. v. Adelung, 40 A.2d 214 (N.J. Ct. of Ch. 1944). · cites it 2× “Except as provided in section 54:34-4 of this title, a tax shall be and is hereby imposed at the rates set forth in section 54:34-2 of this title upon the transfer of property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income…”
Est. of Mary Van Riper Vs. Dir., Div. of Taxation (tax Court of New Jersey), 193 A.3d 878 (N.J. Super. Ct. App. Div. 2018). · cites it 2× “Walter's estate reported that no tax was due because Walter's estate passed to his wife, who is an exempt Class "A" beneficiary under N.J.S.A. 54:34-2(a)(1). It is undisputed that the Division did not assess an inheritance transfer tax upon Walter's estate.”
In Re Est. of Lambert, 286 A.2d 720 (N.J. Super. Ct. App. Div. 1972). · cites it 2× “The language of the pertinent statutory provisions reads: 54:34-1 Transfers taxable Except as provided in section 54:34-4 of this Title, a tax shall be and is hereby imposed at the rates set forth in section 54:34-2 of this Title upon the transfer of property, real or personal,…”
Rucksapol Jiwungkul, Etc. Vs. Dir., Div. of Taxation (tax Court of New Jersey), 161 A.3d 767 (N.J. Super. Ct. App. Div. 2017). “He claimed the spousal exemption allowed for domestic partners under the New Jersey Inheritance Tax, N.J.S.A. 54:34-2(a)(1), and paid $6,000 in inheritance tax.”
Est. of Joan Lee Johnston v. Dir., Div. of Taxation (N.J. Tax Ct. 2018). · cites it 2× “N.J.S.A. 54:34-2(a), (c). 4For example, for transfers over $25,000 to Class C beneficiaries, which include siblings, are taxed at progressive rates of eleven through sixteen percent.”
Est. of Lustgarten v. Dir., Div. of Taxation, 15 N.J. Tax 1 (N.J. Tax Ct. 1994). · cites it 2× “54:34-1 provides as pertinent: Except as provided in section 54:34-4 of this Title, a tax shall be and is hereby imposed at the rates set forth in section 54:34-2 of this Title upon the transfer of property, real or personal .”
— N.J. Stat. § 54:34-2(a) — 1 case
Est. of Joan Lee Johnston v. Dir., Div. of Taxation (N.J. Tax Ct. 2018). “N.J.S.A. 54:34-2(a), (c). 4For example, for transfers over $25,000 to Class C beneficiaries, which include siblings, are taxed at progressive rates of eleven through sixteen percent.”
— N.J. Stat. § 54:34-2(a)(1) — 2 cases
Est. of Mary Van Riper Vs. Dir., Div. of Taxation (tax Court of New Jersey), 193 A.3d 878 (N.J. Super. Ct. App. Div. 2018). “Walter's estate reported that no tax was due because Walter's estate passed to his wife, who is an exempt Class "A" beneficiary under N.J.S.A. 54:34-2(a)(1). It is undisputed that the Division did not assess an inheritance transfer tax upon Walter's estate.”
Rucksapol Jiwungkul, Etc. Vs. Dir., Div. of Taxation (tax Court of New Jersey), 161 A.3d 767 (N.J. Super. Ct. App. Div. 2017). “He claimed the spousal exemption allowed for domestic partners under the New Jersey Inheritance Tax, N.J.S.A. 54:34-2(a)(1), and paid $6,000 in inheritance tax.”
— N.J. Stat. § 54:34-2(c) — 1 case
Est. of Joan Lee Johnston v. Dir., Div. of Taxation (N.J. Tax Ct. 2018). “N.J.S.A. 54:34-2(a), (c). 4For example, for transfers over $25,000 to Class C beneficiaries, which include siblings, are taxed at progressive rates of eleven through sixteen percent.”
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