California has no state estate tax and no inheritance tax, so the main tax question for most residents is the federal estate tax, which only applies above $15 million per person in 2026. A valid California will must be signed by the testator and by two witnesses present at the same time, or it can be entirely handwritten as a holographic will.
Because California real estate values are high and probate here can be slow and expensive, revocable living trusts are more common in California than in many other states, even for estates that would not owe any tax. FastWill's online will builder covers California's witness and signature rules, and can help you decide whether a trust makes sense for your situation.
Does California Have an Estate Tax or Inheritance Tax
No. California repealed its state estate tax decades ago and has never had an inheritance tax. The only estate tax that can apply is the federal estate tax, which reaches only estates above $15 million per person in 2026. Because California property values are high, it is worth adding up your home, retirement accounts, and other assets before assuming your estate falls safely under that number.
How to Make a Valid Will in California
Under California Probate Code 6110, a formal will must be signed by the testator and witnessed by at least two people who are present at the same time and understand that the document is the testator's will. California also recognizes holographic wills under Probate Code 6111: if the signature and the material provisions are in your own handwriting, the will can be valid even without any witnesses.
- Be 18 or older and of sound mind
- Sign the will yourself, or direct someone else to sign in your presence
- Have two witnesses present at the same time who understand the document is your will
- Name an executor and a guardian for minor children
What Happens if You Die Without a Will in California
California is a community property state, so if you die intestate, your spouse automatically receives your half of the community property built during the marriage. Your separate property, meaning assets you owned before the marriage or received individually, may be split between your spouse, children, or other relatives depending on your family situation. For smaller estates, California allows heirs to use a small estate affidavit rather than full probate, though the qualifying threshold changes periodically and should be confirmed against the current California Courts schedule before you rely on it.
Trusts and Probate in California
California probate is widely considered one of the slower and more expensive processes in the country, in part because attorney fees are set by statute as a percentage of the gross estate value rather than negotiated hourly. That is the main reason revocable living trusts are so common here: assets held in a properly funded trust pass to beneficiaries without court involvement, which can save both time and cost. Joint tenancy and community property with right of survivorship are two other tools that let real estate pass directly to a surviving co-owner without probate.
Not every California household needs a trust. If your estate is modest and mostly cash or retirement accounts with named beneficiaries, a will alone may be enough. Our guide to the difference between a will and a trust can help you decide which fits your situation.
Powers of Attorney and Health Care Decisions
A durable power of attorney lets a trusted agent manage your finances if you become incapacitated, without a court-supervised conservatorship. An Advance Health Care Directive combines a living will and a health care power of attorney into a single document, letting you name an agent for medical decisions and record your treatment preferences, including your position on resuscitation and life support.
If you recently moved into or out of California, see our guide on updating your will, trust, and power of attorney after a move, since witness and self-proving affidavit rules are not identical everywhere.
Frequently Asked Questions
Does a California will need to be notarized
No. A California will needs two witnesses, not a notary. A notarized self-proving affidavit is optional and can make probate faster by avoiding the need to track down witnesses later.
Are handwritten wills valid in California
Yes. A holographic will is valid in California without witnesses if the signature and the material provisions are in the testator's own handwriting.
Does California have an inheritance tax
No. California has no inheritance tax and no state estate tax, only the federal estate tax for very large estates.
Do I need a trust if I own a house in California
Not necessarily, but many California homeowners use a revocable living trust specifically to avoid the state's often slow and statute-fee-based probate process for real estate.
What is a small estate affidavit in California
It is a simplified process that lets heirs collect certain personal property without full probate when the estate falls under a dollar threshold set by the California Courts, which is adjusted periodically, so confirm the current figure before relying on it.
Between the community property rules, the cost of full probate, and California's high property values, a trust deserves a real look even for modest estates. See FastWill's plans and pricing to compare will-only and trust-based options.
