Estate planning basics in Delaware

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

• Delaware 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.
• Delaware does not have a transfer on death deed for real estate, so a home passes by will, by joint ownership, or through a trust. That is one reason living trusts are common here.
• 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 Delaware

Does Delaware have an estate tax?

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

Does Delaware have an inheritance tax?

No. Delaware does not tax what an heir receives.

Is Delaware a community property state?

No. Delaware is a common law property state. Probate goes through the Register of Wills in each county and usually takes about a year, with an eight month creditor period. Living trusts are commonly used, and Delaware is also known for its trust-friendly laws.

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

No. Delaware does not have a transfer on death deed for real estate.

What is the small estate limit in Delaware?

Affidavit for personal property up to $30,000 (rising to $50,000 for deaths on or after June 10, 2026), 30 days after death, with no real estate in the estate.