This page provides a plain-English summary of key elder care and estate planning information specific to Oklahoma residents. It covers Oklahoma Medicaid limits, estate tax rules, advance directive information, and links to important Oklahoma agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Oklahoma Medicaid — 2026 Eligibility Limits for Long Term Care
Oklahoma’s Medicaid program is called SoonerCare and is administered by the Oklahoma Health Care Authority — OHCA. Oklahoma expanded Medicaid in July 2021 after voters approved State Question 802 providing coverage to adults aged 19 to 64 with incomes up to 138 percent of the federal poverty level. More than 330,000 Oklahomans gained coverage through this expansion.
Income limit — single applicant The income limit for a single Oklahoma nursing home Medicaid applicant is $2,982 per month in 2026. Oklahoma is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify.
Important — Oklahoma has a maximum QIT income cap Oklahoma has a unique rule that applicants with monthly countable income above $7,535 cannot qualify for nursing home Medicaid even with a QIT in place. This hard upper limit is higher than most applicants will encounter but is important to be aware of for high-income seniors.
Asset limit — single applicant A single applicant must have $2,000 or less in countable assets. Exempt assets include the primary residence with equity up to $752,000 — Oklahoma uses the federal minimum home equity limit — if the applicant intends to return home, one vehicle, personal belongings and household furnishings, and irrevocable burial contracts up to $10,000. Note that IRAs are counted as countable assets in Oklahoma.
Home and community based care — ADvantage Waiver Oklahoma’s primary HCBS program for seniors is the ADvantage Waiver which provides home and community based services for Oklahomans aged 65 and older — and adults aged 21 and older with qualifying disabilities — who need nursing facility level care but want to remain at home. The asset limit is $2,000 for a single applicant and the income limit is $2,982 per month. Services include in-home personal care assisted living services adult day health care personal emergency response systems and home modifications. Waitlists exist — families should apply early. Contact the Aging Services Division at 1-877-809-0035.
CD-PASS — self-directed care option Oklahoma offers a Consumer Directed Personal Assistance Services and Supports — CD-PASS — option within the ADvantage Waiver. CD-PASS allows participants to hire train and supervise their own personal care providers giving them greater control over their care. This self-direction model is a valuable option for many Oklahoma seniors.
Married couples — one spouse applying When only one spouse applies for Oklahoma Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $2,000.
Monthly Maintenance Needs Allowance Oklahoma uses the federal maximum Monthly Maintenance Needs Allowance of $4,066.50 per month in 2026. The community spouse receives this allowance if their income falls below this threshold.
Personal needs allowance Oklahoma nursing home Medicaid recipients are allowed to keep $75 per month as a personal needs allowance. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Oklahoma has a 60-month — five year — look-back period for nursing home Medicaid and ADvantage Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Oklahoma is approximately $7,455 per month reflecting the state’s average nursing home costs.
Estate recovery Oklahoma requires Medicaid estate recovery. After a SoonerCare recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Oklahoma SoonerCare Medicaid Applications can be submitted online at MySoonerCare.org, by phone at 1-800-987-7767, or in person at your local Oklahoma Department of Human Services — OKDHS — office.
Oklahoma Medicaid administering agency Oklahoma Health Care Authority — okhca.org
Oklahoma Estate Tax — 2026
No Oklahoma state estate tax Oklahoma does not impose a state estate tax. Oklahoma previously had a pick-up estate tax but it was repealed effective January 1 2010. No Oklahoma estate tax applies to any estate regardless of size.
No Oklahoma inheritance tax Oklahoma does not impose an inheritance tax. Beneficiaries who receive assets from an Oklahoma decedent owe no Oklahoma inheritance tax regardless of the size of the inheritance or their relationship to the deceased.
Federal estate tax Oklahoma residents may be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The exemption is portable between spouses meaning a married couple can protect up to $30,000,000 from federal estate tax with proper planning. The top federal estate tax rate is 40 percent on amounts above the exemption.
No Oklahoma gift tax Oklahoma does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026.
Oklahoma income tax — reduced rates in 2026 Oklahoma has been reducing its income tax rates in recent years. For the 2026 tax year Oklahoma consolidated its tax brackets and reduced the top rate. The progressive income tax ranges from 0.25 percent to 4.75 percent. Social Security benefits are not taxed in Oklahoma. Oklahoma allows a $10,000 deduction on all retirement income other than Social Security including pension income and IRA and 401(k) withdrawals making it favorable for retirees.
Oklahoma capital gains — partial deduction Oklahoma allows a capital gains deduction on gains from the sale of Oklahoma real estate or business interests held for the required period. This can be a meaningful benefit for Oklahoma landowners and business owners.
Step-up in basis Inherited assets in Oklahoma receive a stepped-up tax basis to fair market value at the date of the original owner’s death. This can significantly reduce capital gains taxes when beneficiaries later sell inherited property.
Oklahoma Advance Directives
Oklahoma law recognizes the following advance directive documents:
Oklahoma Advance Directive for Health Care Oklahoma uses a combined Advance Directive for Health Care that includes both the appointment of a healthcare proxy and treatment instructions including living will provisions. Must be signed and witnessed by two adults who are not the healthcare proxy.
Oklahoma Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Oklahoma has standardized out-of-hospital DNR protocols.
Oklahoma POLST — Physician Orders for Life-Sustaining Treatment Oklahoma uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Oklahoma Advance Directive Registry Oklahoma does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare proxy physician and any hospital or care facility where you receive care.
Free Oklahoma advance directive forms Free Oklahoma-specific advance directive forms are available at caringinfo.org and from the Oklahoma State Medical Association at osmaonline.org.
Oklahoma Key Agencies and Resources
Oklahoma Health Care Authority — OHCA Administers SoonerCare — Oklahoma Medicaid — including long term care programs. Website: okhca.org MySoonerCare Portal: mysoonercare.org Phone: 1-800-987-7767
Oklahoma Aging Services Division — OKDHS Coordinates programs and services for older Oklahomans including home care nutrition programs caregiver support and the Oklahoma SHIP program for free Medicare counseling. Website: okdhs.org/aging Phone: 1-877-809-0035 Oklahoma SHIP — free Medicare counseling: 1-800-763-2828
Oklahoma Area Agencies on Aging Oklahoma is served by 11 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Oklahoma Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: okdhs.org/aging/ombudsman Phone: 1-405-521-6734
Oklahoma Bar Association Lawyer Referral Service Connects Oklahomans with attorneys including those who specialize in elder law and estate planning. Website: okbar.org Phone: 1-800-522-8065
Legal Aid Services of Oklahoma Provides free civil legal services to low income Oklahomans including seniors on issues related to Medicaid benefits housing and elder law. Website: legalaidok.org Phone: 1-888-534-5243
Oklahoma Veterans Resources
Oklahoma Department of Veterans Affairs — ODVA Provides services and benefits to Oklahoma veterans and their families including free VA claims assistance and connections to Oklahoma veterans resources. Website: odva.ok.gov Phone: 1-888-655-2838
Oklahoma State Veterans Centers Oklahoma operates veterans centers providing long term care to eligible veterans and their spouses. Facilities are located in Ardmore Claremore Clinton Norman Talihina and Will Rogers. Website: odva.ok.gov/veterans-centers
Oklahoma Senior Property Tax Benefits
Homestead Exemption Oklahoma homeowners who occupy their home as their primary residence qualify for a homestead exemption that reduces the assessed value of the home for property tax purposes. For 2026 homeowners with household income of $30,000 or less may qualify for an additional homestead exemption of up to $1,000 of assessed value. Apply through your county assessor’s office.
Senior Valuation Freeze Oklahoma homeowners aged 65 and older who meet income requirements may qualify to have the taxable value of their home frozen — preventing increases due to rising property assessments. Contact your county assessor to learn more and apply.
Disabled Veteran Property Tax Exemption Oklahoma veterans who are totally and permanently disabled due to a service-connected disability qualify for a full property tax exemption on their primary residence. This exemption applies to the full fair cash value of the homestead. In some cases the exemption also applies to surviving spouses of qualifying veterans.
Finding Elder Law and Estate Planning Attorneys in Oklahoma
The following resources can help you find a qualified elder law or estate planning attorney in Oklahoma:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Oklahoma Bar Association Lawyer Referral Service — okbar.org — 1-800-522-8065
- Oklahoma Chapter of NAELA — Oklahoma has an active NAELA chapter with members throughout the state
- Legal Aid Services of Oklahoma — legalaidok.org — free legal assistance for income-qualifying seniors — 1-888-534-5243
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Oklahoma SoonerCare Medicaid rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: April 2026