Estate tax is a tax assessed by the federal government and it levied on the net value of the estate of a deceased person before distribution to their heirs. Currently for 2021, the estate tax exemption is $11,700,000 per person or $23,400,000 per married couple. The tax rate is 40%. If your estate does not exceed those exemptions, your estate will not owe taxes at the time of your death. If it exceeds those numbers, you should consult with an attorney in efforts to develop a plan to minimize your estate tax obligations.
Michigan does not have an estate tax.