A probate tax is a fee levied by the Federal government and possibly the state government on property that is transferred after a person dies. All property that is owned by a person, regardless of whether or not it has to go through probate is subject to a probate tax. However, in the United States it is rare that an estate has to pay probate tax. That is because the first 3.5 million dollars of an estate is free from this tax and surviving spouses don't have to pay a probate tax on any amount received from their deceased spouse. Charitable donations are also exempt from probate tax and so it is quite possible for even very large estates to pay no taxes.