Georgia does not impose a state estate or inheritance tax, but probate is still required for many estates. With federal estate tax rules uncertain due to the scheduled sunset of the Tax Cuts and Jobs Act, proactive estate planning remains especially important for Georgia families in 2026.
Estate planning in Georgia is not just about taxes. It determines who controls your assets, who makes decisions if you become incapacitated, and how smoothly your estate is handled after death. For families in Atlanta, Alpharetta, and surrounding communities, understanding how federal estate tax rules interact with Georgia probate law is essential.
At Hampton & Hampton LLP, we help families plan with clarity and precision so their wishes are honored and their loved ones are protected.
What Are the Federal Estate and Gift Tax Rules in 2026?
At the time this article was written, Congress had not finalized new federal estate tax legislation for 2026. Estate planning should therefore be based on current law, with flexibility built in for future changes.
Under current federal law, the estate tax exemption is scheduled to decrease beginning in 2026 due to the sunset of the Tax Cuts and Jobs Act. The temporary increase enacted under that law expires at the end of 2025 unless Congress extends or modifies it.
Sources:
- https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
- https://www.congress.gov/crs-product/R42959
The top federal estate tax rate remains 40% on taxable amounts exceeding the applicable exemption.
Source: https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax
For married couples, a surviving spouse may use a deceased spouse’s unused estate tax exemption only if a timely federal estate tax return (Form 706) is filed. Portability is not automatic and is frequently missed without legal guidance. https://www.irs.gov/instructions/i706
The annual federal gift tax exclusion is $18,000 per recipient, and the estate and gift tax thresholds are adjusted annually for inflation.
Source:
Does Georgia Have an Estate or Inheritance Tax?
Georgia does not impose a state estate tax or inheritance tax. However, Georgia probate rules still apply to the administration of estates, regardless of estate size. https://dor.georgia.gov/estate-tax-faq
Key takeaway: Avoiding state estate tax does not mean avoiding probate.
Why Estate Planning Still Matters for Georgia Families
Even estates well below federal tax thresholds can create serious problems without proper planning. Families commonly face:
- Mandatory probate court involvement
- Delays in accessing assets
- Disputes among heirs
- Court oversight for minor children
- Increased legal and administrative costs
Estate planning allows families to control outcomes rather than leaving decisions to the probate court.
When Probate Is Required in Georgia?
Probate is generally required when a person dies owning assets titled solely in their name without beneficiary designations.
Common examples include:
- Individually owned real estate
- Bank or investment accounts without named beneficiaries
- Personal property not held in a trust
Georgia probate typically involves:
- Filing a petition with the probate court
- Appointment of an executor or administrator
- Notice to heirs and creditors
- Payment of valid claims
- Distribution of remaining assets
- Court discharge
Proper planning can significantly reduce—or eliminate—this process.
Common Estate Planning Goals for Atlanta and Alpharetta Families
Most estate plans are designed to:
- Reduce or avoid probate
- Appoint trusted decision-makers during incapacity
- Protect children and dependent family members
- Transfer real estate efficiently
- Minimize conflict in blended families
- Preserve privacy and family harmony
These goals apply whether an estate is modest or substantial.
How Does Gifting Work for Estate Planning in Georgia?
Annual gifting remains a valuable planning strategy when coordinated properly.
- Gifts within the annual exclusion amount do not require filing a federal gift tax return
Source: IRS – Gift Tax FAQs
Gifting strategies should always be reviewed for tax, Medicaid, and asset-protection implications.
Why Atlanta and Alpharetta Families Should Review Their Plans in 2026
Federal estate tax uncertainty, combined with Georgia’s probate requirements, makes 2026 an important year to review existing estate plans. Even well-drafted documents can become ineffective when assets change, laws evolve, or beneficiary designations fall out of alignment.
At Hampton & Hampton LLP, we work with individuals, families, and business owners to:
- Review and update wills and trusts
- Reduce or avoid Georgia probate where possible
- Protect family businesses and investment properties
- Ensure powers of attorney and healthcare directives are current
- Coordinate asset titling and beneficiary designations with overall planning goals
Thoughtful planning today can prevent unnecessary expense, delay, and stress for your loved ones tomorrow.
Serving Metro Atlanta and North Georgia
Hampton & Hampton LLP proudly serves clients throughout:
- Atlanta
- Alpharetta
- Roswell
- Sandy Springs
- Johns Creek
- Marietta
- Cumming
Fulton, Cobb, Gwinnett, and Forsyth Counties
Schedule an Estate Planning Consultation
Whether you are planning for retirement, business succession, or long-term care, our team is here to help you navigate Georgia probate law and estate planning with clarity and confidence.
Secure your legacy. Avoid unnecessary probate. Protect the people who matter most.
To get started, schedule a consultation with a trusted Atlanta or Alpharetta probate attorney at Hampton & Hampton LLP.
Georgia Probate and Estate Planning FAQs
Does a will avoid probate in Georgia?
No. Under Georgia law, a will must still be admitted to probate. A will directs how assets are distributed, but it does not, by itself, avoid the probate process. Trust-based planning is often used to reduce or avoid probate.
Can probate be avoided entirely in Georgia?
In many cases, yes. Probate can often be reduced or avoided through the use of trusts, beneficiary designations, and proper asset titling, depending on the circumstances.
Is probate required for small estates in Georgia?
Often, yes. Whether probate is required depends on how assets are titled, not the overall value of the estate. Even modest estates may require probate if assets are held individually.
Does Georgia have an estate or inheritance tax?
No. Georgia does not impose a state estate tax or inheritance tax. However, Georgia probate rules still apply regardless of estate size.
Do I need a Georgia probate attorney to handle an estate?
Yes. Georgia probate courts follow strict procedural and filing requirements. Working with a Georgia probate attorney helps ensure compliance and reduces the risk of delays or costly errors.
Legal Disclaimer
This article is provided for general informational purposes only and does not constitute legal or tax advice. Estate planning and probate matters depend on individual facts and current law, which may change. Reading this article does not create an attorney–client relationship. You should consult a qualified Georgia probate or estate planning attorney regarding your specific situation.