From Longman Dictionary of Contemporary Englishestate taxesˈtate tax noun [countable, uncountable] PETa tax in the US on the money and possessions of a dead person → inheritance tax
Examples from the Corpus
estate tax• It also imposed an estate tax.• Last year, the city instituted a real estate tax.• Alderman Keane keeps his brother on the powerful board of real estate tax appeals.• The second-round effects of the estate tax may be seen in other areas.From Longman Business Dictionaryestate taxesˈtate tax [countable, uncountable]TAX in the US, a tax on the value of someone’s property that must be paid when they dieSYNDEATH TAX, ESTATE DUTY, INHERITANCE TAX → tax 