Estate planning in Georgia
What Georgia requires for a valid will, which incapacity documents the state recognizes, and why Georgia has no estate or inheritance tax.
Key facts
- Georgia has no current state estate or inheritance tax; federal filing or tax may still apply under federal thresholds and rules.
- A Georgia will maker must be at least 14 and have legal capacity and freedom of action; the will must be in writing, signed, and attested by two competent witnesses.
- Georgia recognizes self-proved wills via affidavit under O.C.G.A. § 53-4-24.
- Probate runs through the probate court of the county where the decedent was domiciled at death.
Wills in Georgia
Under O.C.G.A. §§ 53-4-10 and 53-4-20, a person age 14 or older may make a will unless lacking legal capacity or freedom of action. The will must be in writing, signed by the testator or at the testator's direction, and attested by two competent witnesses.
A will can be made self-proved by affidavit under O.C.G.A. § 53-4-24. Current Georgia law requires wills to be in writing and has no nuncupative-will exception; handwriting alone does not excuse the two-witness requirement.
Estate, inheritance, and gift taxes
Georgia has no current state estate or inheritance tax. Federal estate-tax filing or liability may still apply under federal thresholds, deductions, credits, and portability rules, and lifetime gifts interact with federal gift-tax rules.
Probate and small estates
Probate in Georgia is administered by the probate court in each county. The personal representative inventories the estate, settles debts, and distributes the remainder under court supervision where required.
Georgia permits an order declaring no administration necessary for an intestate estate when no personal representative has been appointed, all heirs agree on distribution, and statutory creditor conditions are met; it has no estate-value cap. A separate year's-support petition lets a surviving spouse or minor child request support from the estate and is not a general small-estate procedure.
Incapacity documents
Georgia's Power of Attorney Act (O.C.G.A. § 10-6B-1 et seq.) governs financial powers of attorney. Execution generally requires the principal's signature, one competent witness who is not an agent, and separate attestation by an authorized official such as a notary.
The Georgia Advance Directive for Health Care Act (O.C.G.A. § 31-32-1 et seq.) provides for designation of a health-care agent and treatment preferences. A directive must be signed or acknowledged before two qualified adult witnesses, and the declarant must see both witnesses sign.
Trusts and multi-state planning
A revocable trust governs assets transferred or otherwise made subject to it under applicable law. Out-of-state trust situs may offer different statutory features, but that is a counsel-specific decision.
Elephant currently offers Georgia draft templates for will, durable PoA, advance directive, HIPAA authorization, guardianship nomination, and revocable trust — pending Georgia-bar attorney sign-off before third-party reliance.
References
- Georgia General Assembly — Official Code of Georgia Annotated
- Georgia.gov — Write a Will (age, writing, signature, and witness requirements)
- Georgia Probate Court Standard Forms — Probate and no-administration petitions
- Georgia Department of Human Services — Do I Need a Will?
- Georgia Probate Court — Form 5, Petition to Probate Will in Solemn Form
- Georgia Probate Court — Form 9, No Administration Necessary
- Georgia Probate Court — Form 10, Year's Support
- Georgia.gov — Establish Power of Attorney
- Georgia Department of Human Services — Statutory Power of Attorney form
- Georgia Department of Human Services — Advance Directive for Health Care
- Georgia Department of Revenue — Estate Tax FAQ
- Georgia General Assembly — 2026 statutory summary
This guide is educational only and is not legal, tax, or investment advice. Laws change; confirm current requirements with the linked primary sources or a licensed attorney in Georgia.
Related guides
Last Will & Testament
What a will actually controls, what makes one legally valid, and what happens if you die without one.
Revocable Living Trust
How a living trust can avoid probate, what it doesn't do by itself, and why proper funding matters.
Estate & Gift Taxes in 2026
The 2026 federal basic exclusion is $15 million for a U.S. citizen or resident for estate-and-gift-tax purposes. The numbers that matter, portability, and the state-level layer.
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