Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Minnesota, the estate is opened in the District Court.
Minnesota Statutes section 524.1-201 defines court, for decedents' affairs, as the court or branch having jurisdiction in matters relating to the affairs of decedents, and states that this court in this state is known as the district court. Section 524.3-201 places venue for the first informal or formal testacy or appointment proceeding in the county of the decedent's domicile at death, or, if the decedent was not domiciled in Minnesota, in any county where property of the decedent was located at death.
Source: Minnesota Statutes section 524.1-201, General definitions
Fees
In Minnesota, probate compensation is a statutory commission.
Minnesota Statutes section 524.3-719 states: "A personal representative is entitled to reasonable compensation for services." In determining what is reasonable, the court shall consider the time and labor required, the complexity and novelty of problems involved, and the extent of the responsibilities assumed and the results obtained. Section 524.3-721 allows the court to review the reasonableness of compensation of any person employed by the personal representative, including any attorney. The statute states reasonable compensation and does not set a percentage schedule.
Source: Minnesota Statutes section 524.3-719, Compensation of personal representative
Small estate
Minnesota's small-estate figure on this page is $75,000 when the statute's conditions are met.
Minnesota Statutes section 524.3-1201 allows collection of personal property by affidavit 30 days after death. The affidavit must state that the value of the entire probate estate, determined as of the date of death, wherever located, including specifically any contents of a safe deposit box, less liens and encumbrances, does not exceed $75,000, and that 30 days have elapsed since the death. The holder must pay the indebtedness or deliver tangible personal property, an instrument, or the entire contents of a safe deposit box to the claiming successor.
Source: Minnesota Statutes section 524.3-1201, Collection of personal property by affidavit
Estate or inheritance tax
Minnesota levies an estate tax.
The 2026 Minnesota estate tax instructions state that for 2026 decedents the exclusion amount and tax filing threshold is $3,000,000. The maximum qualified small business property and farm property deduction for 2026 decedents is $2,000,000, and the combined exclusion and that deduction remains $5,000,000. The Department of Revenue filing table lists $3,000,000 as the value of the estate for 2020 through the present.
Source: Minnesota Department of Revenue, 2026 Estate Tax Return (M706) Instructions
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Minnesota?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Minnesota?
Minnesota Statutes section 524.3-1201 allows collection of personal property by affidavit 30 days after death. The affidavit must state that the value of the entire probate estate, determined as of the date of death, wherever located, including specifically any contents of a safe deposit box, less liens and encumbrances, does not exceed $75,000, and that 30 days have elapsed since the death. The holder must pay the indebtedness or deliver tangible personal property, an instrument, or the entire contents of a safe deposit box to the claiming successor.
How are probate fees set in Minnesota?
Minnesota Statutes section 524.3-719 states: "A personal representative is entitled to reasonable compensation for services." In determining what is reasonable, the court shall consider the time and labor required, the complexity and novelty of problems involved, and the extent of the responsibilities assumed and the results obtained. Section 524.3-721 allows the court to review the reasonableness of compensation of any person employed by the personal representative, including any attorney. The statute states reasonable compensation and does not set a percentage schedule.
Does Minnesota tax an estate or an inheritance?
The 2026 Minnesota estate tax instructions state that for 2026 decedents the exclusion amount and tax filing threshold is $3,000,000. The maximum qualified small business property and farm property deduction for 2026 decedents is $2,000,000, and the combined exclusion and that deduction remains $5,000,000. The Department of Revenue filing table lists $3,000,000 as the value of the estate for 2020 through the present.
Sources
These are the statute and court pages used above.