Why Ohio is one of the best states to plan in
Ohio repealed its estate tax in 2013 and has never had an inheritance tax.
Ohio Estate PlanningLegacy Counsel
Ohio Estate Planning Attorney
Ohio is one of the most planner-friendly states in the country: no state estate or inheritance tax, transfer-on-death deeds for real property, a robust domestic asset protection trust statute, and a modern Ohio Trust Code.
Key Points
- ◆No Ohio estate tax (repealed 2013) and no inheritance tax
- ◆Transfer-on-death (TOD) designation affidavits avoid probate on Ohio real estate
- ◆Ohio Legacy Trusts (ORC 5816) — domestic asset protection trusts available to Ohio residents
- ◆Ohio Trust Code permits decanting, directed trusts, and trust protectors
- ◆Federal estate tax planning still matters above the federal basic exclusion amount (approximately $15M per individual in 2026 under current federal law, subject to change)
Ohio Legacy Trusts (DAPTs)
An Ohio Legacy Trust is a self-settled spendthrift trust that, if properly structured, can shield assets from the grantor's future creditors after an 18-month statute of limitations period.
Transfer-on-death deeds and probate avoidance
Ohio permits a TOD designation affidavit on real property, which transfers title at death without probate.
Frequently Asked
Does Ohio have an estate or inheritance tax?+
No.
What is an Ohio Legacy Trust?+
A domestic asset protection trust authorized by Ohio Revised Code Chapter 5816.
Do I need a will or a trust in Ohio?+
Most Ohio adults need at least a will, durable financial power of attorney, health-care power of attorney, and living will.
Do you handle Ohio probate?+
Yes.
Next Step
Talk to Legacy Counsel.
Fixed-fee estate planning for clients in New York, New Jersey, and Ohio.
Drew Jacobs is licensed in New York, New Jersey, and Ohio. Nothing on this page constitutes legal advice or an offer to represent you in a jurisdiction in which we are not licensed.
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