Delaware charges no state estate tax and no inheritance tax, and its probate process is generally faster and less expensive than in many other states. A valid Delaware will must be in writing, signed by the testator, and attested by two credible witnesses in the testator's presence.
Delaware is also known nationally for its trust-friendly laws, which is why residents and non-residents alike sometimes set up Delaware trusts for privacy and asset protection. For most people, though, a Delaware estate plan starts with the basics: a will, a durable power of attorney, and health care directives. FastWill's online will builder covers Delaware's witness requirements from the start.
Does Delaware Have an Estate Tax or Inheritance Tax
No. Delaware repealed its state estate tax for people who died after December 31, 2017, and the state has no inheritance tax at all. The only tax exposure for a Delaware estate is the federal estate tax, which applies only above $15 million per person in 2026. That makes Delaware one of the more tax-friendly states for passing on an estate.
How to Make a Valid Will in Delaware
Under Title 12, Section 202 of the Delaware Code, a will must be in writing and signed by the testator, or by someone else in the testator's presence and at the testator's direction, and must be attested and subscribed in the testator's presence by two or more credible witnesses. A will that does not meet these requirements is void under Delaware law, so it is worth double-checking the signing process rather than rushing it.
- Be 18 or older and of sound mind
- Put your wishes in writing and sign the document
- Have two credible witnesses sign in your presence
- Name an executor and a guardian for minor children
What Happens if You Die Without a Will in Delaware
Without a valid will, Delaware intestacy law generally gives the estate to a surviving spouse if there are no children, or splits it between the spouse and children if there are, with the formula depending on family structure. Delaware probate is opened with the Register of Wills in the county where the deceased lived, and executors need the original will, a death certificate, and an inventory of assets to begin the process.
Trusts and Probate in Delaware
Delaware probate fees are generally modest, often in the range of $50 to $300 depending on the estate's value, and the state's process is considered relatively streamlined compared to many others. That said, a revocable living trust still has a place for Delaware residents who own property in other states or want to keep the estate private, since trust assets bypass probate entirely. Delaware's long-standing trust laws also make it a common choice for irrevocable trusts used for asset protection or multi-generational planning, though those structures usually require an attorney experienced in Delaware trust law.
For a simpler estate, a will combined with updated beneficiary designations often covers everything needed. Our guide to the difference between a will and a trust can help you decide.
Powers of Attorney and Health Care Decisions
A Delaware financial power of attorney lets a trusted agent access bank accounts, pay bills, manage investments, and handle real estate transactions if you become incapacitated. A health care proxy and living will work together to name a decision-maker and record your treatment preferences for situations like life support, so your family is not left guessing during a medical crisis.
If you have recently moved into or out of Delaware, see our guide on updating your will, trust, and power of attorney after a move, since witness rules are not identical across state lines.
Digital Assets and Personal Property in Delaware
A complete Delaware estate plan should also address digital assets, including online banking, cryptocurrency, and social media or email accounts. Delaware was one of the early adopters of a version of the Uniform Fiduciary Access to Digital Assets Act, which gives your executor a legal path to manage certain digital accounts when your will or a platform's own tools grant that authority. Keep a secure, separate list of these accounts, since the will itself becomes part of the public probate record once filed.
Frequently Asked Questions
Does Delaware have an estate tax
No. Delaware repealed its state estate tax for deaths after December 31, 2017, and has no inheritance tax.
How much does Delaware probate cost
Probate filing fees in Delaware are generally modest, commonly cited in the range of $50 to $300 depending on the size of the estate, though attorney fees are separate and vary by case.
Who handles probate filings in Delaware
The Register of Wills in the county where the deceased person lived (New Castle, Kent, or Sussex) oversees the filing and administration of Delaware probate matters.
Why is Delaware known for trusts
Delaware has long-standing, trust-friendly laws that offer flexibility and privacy, which is why the state is a popular choice for certain irrevocable trusts, even among people who do not live there.
Do I need a Delaware trust just to avoid probate
Not necessarily. Because Delaware probate is relatively fast and inexpensive compared to many states, a straightforward estate can often be handled with a will alone.
Delaware's combination of no state estate tax and a comparatively efficient probate process means many residents can keep their plan simple. See FastWill's plans and pricing to get started.
