Does a Girlfriend or Boyfriend Pay Inheritance Tax?

One of the most disheartening financial worries many people face after the loss of a beloved partner is the unexpected burden of taxes on their inheritance. When you're an unmarried couple, navigating the complexities of estate and inheritance taxes can feel incredibly unfair, often leaving beneficiaries with a significant tax bill simply because their relationship status isn't recognized in the same way as a married spouse. This guide will meticulously break down whether a girlfriend or boyfriend pays inheritance tax, which states are particularly strict, and what steps you can take to plan ahead.

Understanding Inheritance Tax: The Basics

Let's clear up some common misconceptions right off the bat. When someone passes away, their assets might be subject to a few different types of taxes. Inheritance tax is one of them, and it's particularly important to understand because it's levied on the recipient of the assets, not the estate itself. This is a crucial distinction, especially for unmarried partners who may find themselves in a less favorable tax position than legally recognized spouses or close relatives.

What is Inheritance Tax?

Inheritance tax is essentially a tax on the right to receive property from a deceased person. Unlike the federal estate tax, which is levied on the entire estate before assets are distributed, state inheritance tax focuses on who gets what and their relationship to the decedent. The amount of tax, and even whether it applies at all, almost always depends on the beneficiary's relationship to the person who passed away. This means that a grandchild, for instance, might pay a lower rate or no tax at all compared to a distant relative or, most relevant to our discussion, an unmarried partner.

Imagine a situation where you and your partner have built a life together, sharing expenses, a home, and a future. Should one of you pass away, the surviving partner might inherit property, bank accounts, or investments. While a spouse would typically receive these assets free of federal and most state inheritance taxes, an unmarried partner is often treated as a "non-relative" for tax purposes. This can lead to substantially higher tax rates, eating into the very inheritance meant to provide security and comfort during a difficult time. Understanding these basic principles is the first step in preparing for or navigating such a scenario.

Estate Tax vs. Inheritance Tax: A Quick Clarification

It's easy to get "estate tax" and "inheritance tax" confused, as both involve taxes after someone dies. However, they are distinct, and knowing the difference is vital for anyone involved in estate planning or inheriting assets. We have a detailed guide on Estate Tax vs Inheritance Tax: What's the Difference? that can provide even deeper insights.

The federal government imposes an estate tax, which is a tax on the deceased person's right to transfer property at death. This tax is applied to the total value of the decedent's estate before any distributions are made to beneficiaries. For 2026, the federal estate tax exemption is quite high, $15,000,000 per individual. This means very few estates actually pay federal estate tax.

State inheritance tax, on the other hand, is a tax on the beneficiary's right to receive inherited property. It's paid by the individual who receives the assets. Only a handful of states impose an inheritance tax, and the rates and exemptions can vary significantly based on the beneficiary's relationship to the deceased. This is where the status of a girlfriend or boyfriend becomes critically important. While a spouse generally benefits from an unlimited marital deduction for federal estate tax purposes and is typically exempt from state inheritance taxes, an unmarried partner rarely receives these same protections. This difference can lead to a significant tax obligation for the surviving partner, making it feel like an extra penalty during a period of grief.

States with Inheritance Tax: Where It Applies

The good news, if there is any when discussing taxes, is that inheritance tax isn't universal. Most states do not levy an inheritance tax. However, there are a few states where it can be a significant concern, especially for unmarried partners. Currently, only six states impose an inheritance tax: Iowa (though it's being phased out), Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. For a complete overview, you can check our guide on Which States Have an Inheritance Tax?.

It's crucial to understand that even within these states, the rules vary wildly. For instance, Iowa's inheritance tax is set to be fully repealed in 2025, offering a light at the end of the tunnel for beneficiaries there. However, in states like Pennsylvania and New Jersey, unmarried partners are often grouped into the highest tax bracket, facing steep percentages on inherited assets. This is why a thorough understanding of your state's specific laws is not just recommended, but absolutely essential if you're in an unmarried partnership and concerned about future inheritances. Without this knowledge, you could be in for a very unwelcome surprise at an already difficult time.

The Crucial Role of Beneficiary Relationship

When it comes to inheritance tax, your relationship to the deceased isn't just a minor detail; it's practically everything. The tax laws in states that impose an inheritance tax are designed with a tiered system, meaning different classes of beneficiaries are taxed at different rates. Unfortunately, for unmarried partners, this system often places them in the least favorable category.

Spouses and Direct Descendants: Usually Exempt

In all states that have an inheritance tax, legally recognized spouses are fully exempt. This is a nearly universal protection, acknowledging the fundamental financial and legal bond of marriage. For example, if you're married and inherit your spouse's entire estate in Pennsylvania, you would pay no state inheritance tax, regardless of the value. This exemption extends to the federal estate tax as well, through the unlimited marital deduction.

Beyond spouses, direct descendants – like children, grandchildren, and sometimes even stepchildren – often receive preferential treatment, if not a full exemption. In Pennsylvania, for instance, inheritances passed to lineal heirs (parents, grandparents, children, grandchildren) are taxed at a lower rate of 4.5%. This demonstrates a clear legislative intent to protect immediate family members from the full force of inheritance taxation. The rationale is often rooted in the idea of preserving family wealth and ensuring that core family units are not unduly burdened during a time of loss. For these groups, the question of "do I pay inheritance tax?" is often met with a comforting "no" or a very manageable "yes, but at a low rate."

Closer Relatives: Often Lower Rates

Moving beyond spouses and direct descendants, some other closer relatives might also benefit from reduced inheritance tax rates, though typically not outright exemptions. This often includes siblings, nieces, and nephews. The specific definitions of these "classes" of beneficiaries and their corresponding rates vary significantly by state.

For instance, in Pennsylvania, siblings inheriting from a deceased brother or sister would pay a 12% inheritance tax rate on their share. This is higher than the rate for lineal heirs but still considerably lower than what a non-relative might face. In New Jersey, certain "Class C" beneficiaries, which can include siblings, sometimes face a lower rate after a certain exemption. These rates reflect a legislative attempt to balance revenue generation with a recognition of familial ties that, while not immediate, are still considered close. This means that if your partner is also your sibling (which, while uncommon, does happen), their inheritance tax liability would be different than if they were purely an unrelated partner. It's a nuanced system where every relationship detail matters, leading to varying financial outcomes depending on the state and the specific family structure.

Unmarried Partners and Non-Relatives: The Highest Tax Bracket

Here's where the rubber truly meets the road for unmarried partners. In the states that levy an inheritance tax, a girlfriend or boyfriend is almost universally considered a "Class D" or "non-relative" beneficiary. This classification means they typically face the highest inheritance tax rates and the smallest, if any, exemptions. It's a harsh reality that can feel incredibly unfair, especially for couples who have shared decades of their lives, property, and finances together, but without the legal recognition of marriage.

Consider the feelings involved: you've just lost the person you love, and then the state steps in to take a significant portion of what they intended for you, simply because you weren't legally married. This tax treatment doesn't consider the depth of your relationship, your shared history, or your financial interdependence. It's a cold, hard rule based solely on legal status. These "non-relative" rates can be substantial, often ranging from 15% to 18% or even higher on the inherited amount above any minimal exemption. This means that if an unmarried partner inherits a significant asset, like a house or a substantial investment account, they could face a five-figure or even six-figure tax bill, forcing difficult decisions about how to pay it. This is precisely why proactive planning is so vital for unmarried couples.

State-Specific Rules for Unmarried Partners

Since inheritance tax is a state-level issue, understanding the specific rules in the states that impose it is paramount. Each of these states has its own quirks and definitions that directly impact whether a girlfriend or boyfriend will pay inheritance tax, and how much.

Pennsylvania: A Common Scenario

Pennsylvania is one of the states notorious for its inheritance tax, and it makes no special provisions for unmarried partners. In Pennsylvania, lineal heirs (like children and grandchildren) pay 4.5%, siblings pay 12%, and all other beneficiaries, including unmarried partners, pay a hefty 15%. This means if your partner passes away in Pennsylvania and leaves you assets, you, as their girlfriend or boyfriend, would be subject to this 15% tax rate on the value of the inheritance. There are very few exemptions for "non-lineal" beneficiaries, making the tax burden particularly heavy.

For example, imagine John and Sarah, unmarried partners, who owned a home together in Philadelphia. If John passes away and his will leaves his half of the house to Sarah, she would owe 15% inheritance tax on the market value of his half. If John also had a retirement account with Sarah named as the beneficiary, she would owe 15% on those funds as well, after any deductions. It's a stark reality that can force beneficiaries to sell assets, like the inherited home, just to cover the tax bill. This makes thoughtful estate planning crucial for unmarried couples in the Keystone State. Our article, Pennsylvania Inheritance Tax Rate Explained, provides further detail on this specific state's rules.

New Jersey: Class D and E Beneficiaries

New Jersey also has a rather complex inheritance tax system that impacts unmarried partners significantly. The state categorizes beneficiaries into classes, and unmarried partners fall into either Class D or Class E, depending on the specific circumstances and how the inheritance is structured.

• Class A: Spouses, civil union partners, children, stepchildren, grandchildren, and parents are exempt.
• Class C: Siblings, and spouses/civil union partners of children, generally pay 11% to 16% on amounts over $25,000.
• Class D: All other beneficiaries, including unmarried partners and friends, pay 15% on the first $700,000 and 16% on amounts over $700,000.
• Class E: Charitable organizations, educational institutions, religious institutions, and some others are exempt.

So, if you're an unmarried partner inheriting in New Jersey, you're almost certainly a Class D beneficiary. This means you could be looking at a 15% to 16% tax rate on everything you inherit above a very small statutory exclusion. It's a significant burden that can quickly erode an inheritance. For example, if David, living in Trenton, passes away and leaves his partner, Maria, a $500,000 brokerage account, Maria could be on the hook for a tax bill well into the tens of thousands of dollars. New Jersey's system is particularly stringent for those outside the immediate family unit, reinforcing the need for proactive financial planning. You can learn more about this in New Jersey Inheritance Tax (Class A/C/D).

Kentucky, Maryland, and Nebraska: Other Considerations

While Pennsylvania and New Jersey often get the most attention for their inheritance taxes, Kentucky, Maryland, and Nebraska also have systems that can affect unmarried partners.

• Kentucky: Kentucky has three classes of beneficiaries. Class A includes spouses, children, grandchildren, parents, siblings, and others, who are fully exempt. Class B includes nieces, nephews, daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren, who pay rates from 4% to 16% after a $1,000 exemption. Class C includes all other beneficiaries, which would encompass an unmarried partner, and they face rates from 6% to 16% after a $500 exemption. So, if you're an unmarried partner inheriting in Kentucky, you're looking at the highest rates. Our guide on Kentucky Inheritance Tax Classes can give you more specific details.

• Maryland: Maryland is unique because it's the only state that levies both an estate tax and an inheritance tax. Spouses and lineal heirs (children, grandchildren, parents, stepchildren) are exempt from the inheritance tax. However, all other beneficiaries, including unmarried partners, are generally subject to a flat 10% inheritance tax rate on the fair market value of inherited assets. While 10% might seem lower than in Pennsylvania or New Jersey, it still applies to most assets and can add up quickly. This flat rate, unlike tiered systems, can sometimes be simpler but doesn't offer much relief for non-exempt individuals. We cover this in depth in Maryland Inheritance Tax (Flat 10%).

• Nebraska: Nebraska's inheritance tax is unique because it's levied at the county level and can vary slightly, though the state sets the general framework. Spouses are exempt. Children, parents, siblings, and grandparents pay 1% on amounts over $100,000. Aunts, uncles, nieces, nephews, and lineal descendants of these relatives pay 11% on amounts over $40,000. All other beneficiaries, including unmarried partners, pay 15% on amounts over $10,000. This relatively low exemption amount for non-relatives means even a modest inheritance can trigger the tax in Nebraska. The county-level administration adds another layer of complexity. For specific information about this, you can look at Nebraska Inheritance Tax (County-Level).

Iowa: The Recent Repeal

For unmarried partners in Iowa, there's been some good news. The Iowa inheritance tax is being phased out, with a full repeal effective January 1, 2025. This means that for deaths occurring on or after that date, there will be no state inheritance tax, regardless of the beneficiary's relationship to the deceased. This is a significant relief for all beneficiaries, especially those who were previously categorized as non-relatives and faced higher tax rates.

This legislative change in Iowa highlights a broader trend in some states to simplify or eliminate death taxes, recognizing the administrative burden and the potential for unfairness. While it doesn't help those who inherited before 2025, it offers a clear path forward for future generations of Iowans. For now, if a loved one passed away in Iowa before 2025, the inheritance tax would still apply based on the laws at the time of death, and unmarried partners would have been subject to the highest rates (10% to 15% after a small exemption). You can find more details on this transition in Iowa Inheritance Tax Repealed (2025).

Strategies for Minimizing Inheritance Tax for Unmarried Partners

Facing the prospect of a significant inheritance tax bill can be daunting, but there are proactive steps unmarried couples can take to minimize or even avoid these taxes. The key is planning ahead, ideally with the help of an experienced estate planning attorney. Don't wait until it's too late; a little foresight can save a lot of heartache and money.

Lifetime Gifting: Using the Annual Exclusion

One of the most straightforward ways to transfer wealth to an unmarried partner without triggering inheritance tax is through lifetime gifting. The IRS allows individuals to give away a certain amount of money or assets each year to as many people as they want, completely tax-free, without eating into their lifetime gift and estate tax exemption. This is known as the annual gift tax exclusion. For 2026, this exclusion is projected to be $19,000 per recipient.

What this means in practice is that you can gift your partner up to $19,000 each year, and they will receive it free of federal gift tax, and it won't be subject to inheritance tax when you pass away. If you have substantial assets you wish to leave your partner, making these annual gifts over many years can significantly reduce the size of your taxable estate for state inheritance tax purposes. For example, if you consistently gift your partner $19,000 for ten years, you could transfer $190,000 tax-free. This strategy requires consistency and long-term planning, but it's a powerful tool for wealth transfer. Keep in mind, however, that while most states don't have a separate gift tax, a few do, so it's always good to check your state's rules. Our detailed guide on Annual Gift Tax Exclusion 2026 ($19,000) explores this topic more fully.

Joint Ownership with Rights of Survivorship

Another effective strategy for unmarried couples is to hold assets in joint tenancy with rights of survivorship (JTWROS). When assets like bank accounts, brokerage accounts, or real estate are owned this way, upon the death of one owner, their share automatically passes to the surviving joint owner(s) outside of probate. More importantly, in most states, property held in JTWROS is often not subject to state inheritance tax for the surviving joint owner, regardless of their relationship to the deceased.

This can be a powerful way for an unmarried couple to ensure that significant assets, such as their shared home, pass directly to the surviving partner without going through the delays and costs of probate, or the burden of inheritance tax. For example, if you and your partner own a house as joint tenants with rights of survivorship, when one of you dies, the other automatically becomes the sole owner. It's a simple and effective bypass. However, it's crucial to understand that this also means the deceased's share might still be included in their taxable estate for federal estate tax purposes (if their estate is large enough) or for certain state estate taxes. Also, once you add someone as a joint owner, you're giving them an ownership interest immediately, which has implications for control, future sales, and creditor protection. Careful consideration and legal advice are always recommended before changing property titles.

Beneficiary Designations on Accounts

Many financial accounts allow you to name beneficiaries directly, bypassing probate and often state inheritance tax for unmarried partners. This applies to retirement accounts like IRAs and 401(k)s, life insurance policies, and even regular bank and brokerage accounts if designated as "Payable on Death" (POD) or "Transfer on Death" (TOD).

When you name your unmarried partner as the beneficiary on these accounts, the funds or assets transfer directly to them upon your death, without becoming part of your probate estate. Because they don't go through probate, they are typically not subject to state inheritance tax, even if your partner would otherwise be in the highest tax bracket. This is a vital tool for unmarried couples. For instance, if your employer-sponsored 401(k) has your partner listed as the primary beneficiary, those funds will generally go directly to them, usually free of inheritance tax. It's important to keep these designations up-to-date, especially after significant life events. While these assets generally avoid inheritance tax, beneficiaries may still owe income tax on distributions from inherited retirement accounts, so that's a separate consideration. This is a topic covered in more detail in our article on How to Avoid or Reduce Inheritance Tax.

Trusts: A More Complex Solution

For those with more complex financial situations or higher net worth, establishing a trust can be an incredibly effective way to minimize inheritance tax for an unmarried partner. Trusts are legal arrangements that allow you to hold assets for the benefit of another person (the beneficiary), managed by a third party (the trustee), often avoiding probate and offering significant tax advantages. You can learn more about this in How to Avoid Estate Tax With Trusts.

One common type for unmarried couples to consider is a revocable living trust. When you place assets into a revocable living trust and name your partner as a beneficiary, these assets are generally not subject to state inheritance tax upon your death, as they are no longer legally considered part of your individual estate. A revocable living trust also provides the flexibility to make changes during your lifetime.

For even greater tax protection, particularly for larger estates, an irrevocable trust might be considered. Once assets are transferred into an irrevocable trust, they are permanently removed from your taxable estate. This means they are not subject to estate tax or state inheritance tax when you pass away. However, setting up an irrevocable trust means you give up control over those assets, and it's much harder to change. Given the complexities, working with an experienced estate planning attorney to determine the right type of trust and properly structure it is non-negotiable. They can help navigate the specific state laws and ensure your wishes are legally sound and tax-efficient for your unmarried partner. Our guide on Revocable Living Trust Explained offers a deeper dive into this planning tool.

Real-World Implications and Case Studies

To really bring these concepts home, let's look at a couple of hypothetical scenarios involving unmarried partners and inheritance tax. These examples illustrate the very real financial impact of these state-specific rules and underscore the importance of proactive planning.

Scenario 1: A Modest Inheritance in Pennsylvania

Imagine Sarah and Michael, an unmarried couple who have lived together for 20 years in Pittsburgh, Pennsylvania. They are deeply committed but never legally married. Sarah, unfortunately, passes away, leaving behind a modest estate that includes a joint bank account with $50,000, a car worth $15,000 titled solely in her name, and a small brokerage account with $80,000, for which Michael was named the sole beneficiary.

• Joint Bank Account: The $50,000 in the joint bank account passes directly to Michael by right of survivorship. In Pennsylvania, assets held as joint tenants with rights of survivorship between non-spouses are generally subject to inheritance tax on the deceased's share. So, Michael would owe 15% on Sarah's $25,000 share ($3,750).
• Car: The car, solely in Sarah's name, would likely pass through her will or intestacy laws. If her will leaves it to Michael, he would owe 15% of its $15,000 value ($2,250).
• Brokerage Account: Since Michael was named the direct beneficiary of the $80,000 brokerage account, these funds typically bypass probate and, importantly, Pennsylvania's inheritance tax, because it's a non-probate asset with a direct beneficiary. This is a crucial distinction and a significant relief.

In this scenario, Michael would owe approximately $6,000 in Pennsylvania inheritance tax ($3,750 + $2,250). While this might not seem enormous, for someone grieving and potentially on a fixed income, it's a substantial unexpected expense. This example shows that even a "modest" estate can trigger significant tax liabilities if not carefully planned.

Scenario 2: A Larger Estate in New Jersey

Consider Emily and Alex, unmarried partners living in Hackensack, New Jersey. Alex passes away unexpectedly, leaving a larger estate including a home valued at $600,000 (titled solely in Alex's name), a retirement account worth $300,000 with Emily as the beneficiary, and a savings account of $100,000 also solely in Alex's name.

• Home: Since the home was solely in Alex's name, it would pass through his will. If his will leaves the home to Emily, she would be considered a Class D beneficiary. New Jersey's inheritance tax on Class D beneficiaries is 15% on the first $700,000. On the $600,000 home, Emily would owe 15% ($90,000). This is a massive tax bill that might force her to sell the home she shared with Alex.
• Retirement Account: The $300,000 retirement account, with Emily named as the beneficiary, generally bypasses probate and, in New Jersey, is exempt from inheritance tax if it's a qualified plan like a 401(k) or IRA. While she might owe income tax on withdrawals, the inheritance tax burden is avoided.
• Savings Account: The $100,000 savings account, if it passes through Alex's will to Emily, would also be subject to the 15% inheritance tax ($15,000).

In this more substantial scenario, Emily would owe a staggering $105,000 in New Jersey inheritance tax ($90,000 + $15,000). This kind of tax burden can be absolutely devastating, illustrating the critical need for comprehensive estate planning, especially in states like New Jersey, where unmarried partners face high inheritance tax rates. Without proper planning, Emily might lose the house, adding immense financial hardship to her grief. This highlights why resources from financial education platforms like SmartAsset can be incredibly helpful for individuals trying to understand these complex scenarios and plan accordingly.

Key Considerations and Professional Advice

Navigating the world of inheritance tax as an unmarried partner is fraught with potential pitfalls and financial burdens. It’s not just about understanding the tax itself, but also about appreciating how your relationship status impacts everything from exemptions to rates. The complexity and the potential for significant financial impact mean that simply hoping for the best isn't a viable strategy.

The Importance of Estate Planning Documents

For unmarried partners, solid estate planning documents are not just a good idea; they are absolutely essential. Without them, your wishes may not be honored, and your surviving partner could face an unnecessary inheritance tax bill or even be left out of an inheritance entirely.

Here are some key documents and why they matter:

• Last Will and Testament: A will is fundamental. It dictates how your assets will be distributed upon your death. Without a will, state intestacy laws will take over, and these laws almost universally prioritize blood relatives and legally recognized spouses, often completely excluding an unmarried partner. A will ensures that your partner receives the assets you intend for them. However, a will alone may not bypass probate or inheritance tax for all assets.
• Trusts: As discussed earlier, placing assets into a trust can be a powerful way to bypass probate and reduce or eliminate inheritance tax for your unmarried partner. Whether it's a Revocable Living Trust Explained or a more complex irrevocable structure, trusts offer a level of control and tax efficiency that wills often cannot. They also provide privacy, as trust documents are not usually public record like wills are during probate.
• Beneficiary Designations: Ensuring that all eligible accounts – including IRAs, 401(k)s, life insurance policies, and even bank/brokerage accounts (via POD/TOD designations) – have your unmarried partner named as a primary beneficiary is critical. These designations often override wills and trusts for those specific assets and can effectively shield them from inheritance tax and the probate process.
• Joint Ownership: Strategically holding assets in joint tenancy with rights of survivorship, especially for real estate, can ensure automatic transfer of ownership to your partner outside of probate. While it has its own set of considerations, it's a direct way to ensure continuity of ownership.

These documents work together as a comprehensive plan. Relying on just one or two might leave gaps that could expose your partner to taxes or legal challenges. Regularly reviewing and updating these documents, especially after major life changes, is also crucial to ensure they reflect your current wishes and legal landscape.

When to Consult an Estate Planning Attorney

Given the intricacies of state inheritance tax laws and the unique challenges faced by unmarried partners, trying to navigate this alone is rarely advisable. This is precisely when you should consult a qualified estate planning attorney. They bring specialized knowledge and experience that can make all the difference.

An attorney can help you:

• Understand State-Specific Laws: They will have an in-depth understanding of the inheritance tax laws in your particular state (e.g., Pennsylvania Inheritance Tax Explained 2026, New Jersey Inheritance Tax Explained 2026) and how they specifically apply to unmarried partners. They can explain exemptions, rates, and any nuances that might affect your situation.
• Tailor a Plan: There’s no one-size-fits-all solution. An attorney can assess your assets, your relationship structure, and your goals to craft a personalized estate plan that minimizes tax burdens and ensures your partner is provided for according to your wishes. This might involve a combination of wills, trusts, and strategic beneficiary designations.
• Navigate Complexities: Whether it’s setting up a specific type of trust, understanding the implications of lifetime gifting, or ensuring proper titling of assets, an attorney can guide you through the complexities, preventing costly mistakes. They can also help with potential challenges like the Estate Tax Cliff Explained (New York & More) if you have properties in multiple states.
• Ensure Legal Validity: They will ensure all your documents are legally sound, properly executed, and will stand up to scrutiny, preventing future disputes or challenges to your estate plan. While online tools can provide templates, a lawyer offers personalized advice and ensures everything is legally compliant. Platforms like SmartAsset also offer tools to help find vetted financial advisors and estate planners, making it easier to connect with professionals who can assist with these complex decisions.

The cost of an estate planning attorney is an investment in your peace of mind and your partner's financial security. It’s almost always far less than the potential inheritance tax liabilities or legal battles that could arise from a poorly structured or non-existent plan. Don't underestimate the value of professional expertise in this crucial area of life planning.

Beneficiary Relationship (Example)	Common Inheritance Tax Treatment (No State Tax Exemptions)	Typical Rate Range (Non-Spouse)	Potential Impact on Unmarried Partner
Spouse (e.g., married partner)	Exempt	0%	N/A (Exempt)
Lineal Heirs (e.g., child)	Often exempt or very low rate	0-4.5%	N/A (Usually better treatment)
Sibling	Lower rate, but rarely exempt	4-12%	N/A (Better than non-relative)
Unmarried Partner / Non-Relative	Highest rates, minimal or no exemption	10-18%	Significant tax burden likely
Charity	Exempt	0%	N/A (Exempt)

Disclaimer

This article is for general informational purposes only and does not constitute professional advice. Laws and regulations vary by location and change over time. Consult a qualified professional for guidance on your specific situation.