Estate planning basics in Arizona

State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.

What this means for your plan

• Arizona has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
• As a community property state, Arizona treats most property acquired during a marriage as owned half by each spouse. That shapes how a trust is funded and what passes at the first death, and it is one of the things Legacy Guard flags when a family moves here from a common law state.
• A transfer on death deed can pass your home to a named person without probate. It does not replace a trust, and it needs to be coordinated with one, but it is a simple tool worth asking about.
• Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.

Questions about Arizona

Does Arizona have an estate tax?

No. Arizona has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.

Does Arizona have an inheritance tax?

No. Arizona does not tax what an heir receives.

Is Arizona a community property state?

Yes. In Arizona, most property acquired during a marriage belongs to both spouses equally, which affects how a plan is built and how assets pass at the first death.

Does Arizona allow a transfer on death deed for real estate?

Yes. Arizona allows a beneficiary deed for real estate.

What is the small estate limit in Arizona?

Affidavit for personal property up to $200,000 (after 30 days) and for real estate with equity up to $300,000 (after six months). These limits rose in 2025.