Estate-tax states + DC
13
State estate tax jurisdictions
State tax comparison
🇺🇸2026 death-tax model
Estate and Inheritance Tax by State
Compare which states levy an estate tax, which tax certain heirs via inheritance tax, and which have neither. See exemptions, federal interaction, planning tips, and compare any two states side by side.
By Sammy S. · Founder · AuthorUpdated for 2026
13
With estate tax
5
With inheritance tax
34
Neither estate nor inheritance
1
Both (Maryland)
Inheritance-tax states
5
Heir-level state death taxes
Federal estate exemption
$15M
Top rate 40% · 2026
What this estate and inheritance tax guide covers
Estate tax is paid by the decedent's estate before assets are distributed. Inheritance tax is paid by certain heirs on what they receive. Most states have neither; a handful levy one or both—often with exemptions far below the federal estate exclusion.
State estate tax
Exemption thresholds and top statutory rates for the 12 states plus DC that levy an estate tax.
Inheritance tax
Which heirs pay in KY, MD, NE, NJ, and PA—rates usually depend on relationship to the decedent.
Federal interaction
Federal estate tax can still apply above about $15M even when a state has no death tax.
Heir estimates
Cross-link to the inheritance tax calculator for relationship-based estimates in inheritance-tax states.
Who this estate and inheritance tax guide helps
Heirs and executors
Quickly see whether the decedent’s state (or a vacation-home state) levies estate or inheritance tax, and open calculator estimates for the five inheritance-tax states.
Retirees considering a move
Compare death-tax friendliness alongside retirement income tax and property tax when weighing Florida, Texas, or other no-death-tax states versus Northeast estate-tax states.
Couples with mid-size estates
If net worth sits between roughly $1M and the federal exemption, state estate tax—not federal—is often the binding constraint in OR, MA, RI, IL, and similar jurisdictions.
Owners of multi-state property
Situs rules mean one taxing state’s real estate can create a filing even when domicile is elsewhere. Profile pages flag estate vs inheritance treatment per state.
All 50 states + DC
Estate and inheritance tax by state rankings
Rank #1 is the most heir/estate-friendly on this site's death-tax score. States with no estate or inheritance tax lead; lower estate exemptions score worse for mid-size estates. Alabama ranks #1.
| Rank | State | Category | Estate exemption | Top estate rate |
|---|---|---|---|---|
| #1 |  Alabama | No state death tax | — | — |
| #1 |  Alaska | No state death tax | — | — |
| #1 |  Arizona | No state death tax | — | — |
| #1 |  Arkansas | No state death tax | — | — |
| #1 |  California | No state death tax | — | — |
| #1 |  Colorado | No state death tax | — | — |
| #1 |  Delaware | No state death tax | — | — |
| #1 |  Florida | No state death tax | — | — |
| #1 |  Georgia | No state death tax | — | — |
| #1 |  Idaho | No state death tax | — | — |
| #1 |  Indiana | No state death tax | — | — |
| #1 |  Iowa | No state death tax | — | — |
| #1 |  Kansas | No state death tax | — | — |
| #1 |  Louisiana | No state death tax | — | — |
| #1 |  Michigan | No state death tax | — | — |
| #1 |  Mississippi | No state death tax | — | — |
| #1 |  Missouri | No state death tax | — | — |
| #1 |  Montana | No state death tax | — | — |
| #1 |  Nevada | No state death tax | — | — |
| #1 |  New Hampshire | No state death tax | — | — |
| #1 |  New Mexico | No state death tax | — | — |
| #1 |  North Carolina | No state death tax | — | — |
| #1 |  North Dakota | No state death tax | — | — |
| #1 |  Ohio | No state death tax | — | — |
| #1 |  Oklahoma | No state death tax | — | — |
| #1 |  South Carolina | No state death tax | — | — |
| #1 |  South Dakota | No state death tax | — | — |
| #1 |  Tennessee | No state death tax | — | — |
| #1 |  Texas | No state death tax | — | — |
| #1 |  Utah | No state death tax | — | — |
| #1 |  Virginia | No state death tax | — | — |
| #1 |  West Virginia | No state death tax | — | — |
| #1 |  Wisconsin | No state death tax | — | — |
| #1 |  Wyoming | No state death tax | — | — |
| #35 |  Kentucky | Inheritance tax only | — | — |
| #35 |  Nebraska | Inheritance tax only | — | — |
| #35 |  New Jersey | Inheritance tax only | — | — |
| #35 |  Pennsylvania | Inheritance tax only | — | — |
| #39 |  Connecticut | Estate tax only | $15M | 12% |
| #40 |  New York | Estate tax only | $7.35M | 16% |
| #41 |  Maine | Estate tax only | $7.16M | 12% |
| #42 |  Hawaii | Estate tax only | $5.49M | 20% |
| #43 |  Vermont | Estate tax only | $5M | 16% |
| #44 | District of Columbia | Estate tax only | $4.988M | 16% |
| #45 |  Illinois | Estate tax only | $4M | 16% |
| #46 |  Washington | Estate tax only | $3.076M | 20% |
| #47 |  Minnesota | Estate tax only | $3M | 16% |
| #48 |  Massachusetts | Estate tax only | $2M | 16% |
| #49 |  Rhode Island | Estate tax only | $1.838M | 16% |
| #50 |  Oregon | Estate tax only | $1M | 16% |
| #51 |  Maryland | Estate + inheritance | $5M | 16% |
#1Alabama
AlabamaNo state death tax
#1Alaska
AlaskaNo state death tax
#1Arizona
ArizonaNo state death tax
#1Arkansas
ArkansasNo state death tax
#1California
CaliforniaNo state death tax
#1Colorado
ColoradoNo state death tax
#1Delaware
DelawareNo state death tax
#1Florida
FloridaNo state death tax
#1Georgia
GeorgiaNo state death tax
#1Idaho
IdahoNo state death tax
#1Indiana
IndianaNo state death tax
#1Iowa
IowaNo state death tax
#1Kansas
KansasNo state death tax
#1Louisiana
LouisianaNo state death tax
#1Michigan
MichiganNo state death tax
#1Mississippi
MississippiNo state death tax
#1Missouri
MissouriNo state death tax
#1Montana
MontanaNo state death tax
#1Nevada
NevadaNo state death tax
#1New Hampshire
New HampshireNo state death tax
#1New Mexico
New MexicoNo state death tax
#1North Carolina
North CarolinaNo state death tax
#1North Dakota
North DakotaNo state death tax
#1Ohio
OhioNo state death tax
#1Oklahoma
OklahomaNo state death tax
#1South Carolina
South CarolinaNo state death tax
#1South Dakota
South DakotaNo state death tax
#1Tennessee
TennesseeNo state death tax
#1Texas
TexasNo state death tax
#1Utah
UtahNo state death tax
#1Virginia
VirginiaNo state death tax
#1West Virginia
West VirginiaNo state death tax
#1Wisconsin
WisconsinNo state death tax
#1Wyoming
WyomingNo state death tax
#35Kentucky
KentuckyInheritance tax only
#35Nebraska
NebraskaInheritance tax only
#35New Jersey
New JerseyInheritance tax only
#35Pennsylvania
PennsylvaniaInheritance tax only
#39Connecticut
ConnecticutEstate tax only
Exempt ~$15M · top 12%
#40New York
New YorkEstate tax only
Exempt ~$7.35M · top 16%
#41Maine
MaineEstate tax only
Exempt ~$7.16M · top 12%
#42Hawaii
HawaiiEstate tax only
Exempt ~$5.49M · top 20%
#43Vermont
VermontEstate tax only
Exempt ~$5M · top 16%
#44District of Columbia
Estate tax only
Exempt ~$4.988M · top 16%
#45Illinois
IllinoisEstate tax only
Exempt ~$4M · top 16%
#46Washington
WashingtonEstate tax only
Exempt ~$3.076M · top 20%
#47Minnesota
MinnesotaEstate tax only
Exempt ~$3M · top 16%
#48Massachusetts
MassachusettsEstate tax only
Exempt ~$2M · top 16%
#49Rhode Island
Rhode IslandEstate tax only
Exempt ~$1.838M · top 16%
#50Oregon
OregonEstate tax only
Exempt ~$1M · top 16%
#51Maryland
MarylandEstate + inheritance
Exempt ~$5M · top 16%
States with an estate tax
Sorted by exemption (lowest first). A lower exemption means more mid-size estates can owe state tax even when federal estate tax does not apply.
| State | Also inheritance? | Exemption | Top rate |
|---|---|---|---|
| Oregon | No | $1M | 16% |
| Rhode Island | No | $1.838M | 16% |
| Massachusetts | No | $2M | 16% |
| Minnesota | No | $3M | 16% |
| Washington | No | $3.076M | 20% |
| Illinois | No | $4M | 16% |
| District of Columbia | No | $4.988M | 16% |
| Maryland | Yes | $5M | 16% |
| Vermont | No | $5M | 16% |
| Hawaii | No | $5.49M | 20% |
| Maine | No | $7.16M | 12% |
| New York | No | $7.35M | 16% |
| Connecticut | No | $15M | 12% |
Oregon
Exempt ~$1M · top 16%
Rhode Island
Exempt ~$1.838M · top 16%
Massachusetts
Exempt ~$2M · top 16%
Minnesota
Exempt ~$3M · top 16%
Washington
Exempt ~$3.076M · top 20%
Illinois
Exempt ~$4M · top 16%
District of Columbia
Exempt ~$4.988M · top 16%
Maryland
Exempt ~$5M · top 16% · + inheritance
Vermont
Exempt ~$5M · top 16%
Hawaii
Exempt ~$5.49M · top 20%
Maine
Exempt ~$7.16M · top 12%
New York
Exempt ~$7.35M · top 16%
Connecticut
Exempt ~$15M · top 12%
States with an inheritance tax
Inheritance tax is paid by the beneficiary. Spouses and close relatives are often exempt; distant heirs usually pay more. Iowa repealed its inheritance tax for deaths on or after January 1, 2025.
KentuckyInheritance tax only
Class A (spouse, children, parents, siblings, nieces/nephews for 2026 deaths) exempt. Class B/C pay progressive 4%–16% / 6%–16% after small exemptions.
MarylandAlso has estate tax
Spouses and many close relatives exempt; non-exempt heirs pay a flat 10%. Maryland also has a separate estate tax.
NebraskaInheritance tax only
Reformed 2026 rates: spouses and under-22 heirs exempt; immediate relatives 0.5% above $100k; remote/other 3% above lower exemptions.
New JerseyInheritance tax only
Class A (spouse, parents, children, grandchildren) exempt. Class C siblings/in-laws: $25k exempt then 11%–16%. Class D others: 15%–16%.
PennsylvaniaInheritance tax only
Flat rates: 0% spouse, 4.5% lineal heirs, 12% siblings, 15% other heirs. Charities generally exempt.
States with no estate or inheritance tax
34 jurisdictions have neither a state estate tax nor a state inheritance tax in 2026. Federal estate tax can still apply above about $15M, and real property in a taxing state can create situs-based liability.
Practical estate and inheritance tax planning tips
Use these checks before relocating, updating a will, or estimating what heirs might owe.
Separate federal from state
Federal estate tax starts near $15M in 2026. State estate or inheritance tax can still hit smaller estates—especially where exemptions are $1M–$5M.
Map where assets sit
Domicile usually controls intangibles; real estate follows situs. A Florida resident with a New York co-op can still face New York estate tax on that property.
Heir relationship matters
In KY, MD, NE, NJ, and PA, spouses and close relatives often pay little or nothing while distant heirs pay more. Run relationship scenarios in the inheritance tax calculator.
Don’t assume state portability
Federal DSUE portability is common planning. Most estate-tax states lack matching rules—credit-shelter trusts still matter for mid-size estates there.
Time domicile carefully
Moving to a no-death-tax state helps only after a genuine domicile change. Keep records of residence, voter registration, and where you spend time.
Compare before you relocate
Use the head-to-head compare tool for estate exemptions and inheritance rules, then check income and property tax by state for overall cash-flow impact.
How federal estate tax interacts with state death taxes
There is no federal inheritance tax. Federal estate tax may apply above about $15M per person in 2026 (top rate 40%). State estate or inheritance tax can still apply below that threshold. Most states do not offer federal-style portability of unused exemption to a surviving spouse.
Federal estate tax
About $15M basic exclusion; top rate 40%.
State estate tax
Paid by the estate. Exemptions often $1M–$7M—far below federal in many jurisdictions.
State inheritance tax
Paid by the heir. Rates and exemptions usually depend on relationship class.
Estate and inheritance tax glossary
Estate tax
A tax on the transfer of a decedent’s taxable estate, paid by the estate before distribution. Twelve states plus DC levy one in 2026.
Inheritance tax
A tax paid by the beneficiary on assets received. Only KY, MD, NE, NJ, and PA currently impose one.
Exemption / exclusion
The estate value that can pass free of estate tax before rates apply. State exemptions are often far below the federal figure.
Federal estate tax
Separate from state death taxes. About $15M per person in 2026, top rate 40%. No federal inheritance tax.
Portability (DSUE)
Federal rules can let a surviving spouse use a deceased spouse’s unused exemption. Most states with estate taxes do not offer equivalent portability.
Situs
Real property is generally taxed where it sits, so an out-of-state vacation home in an estate- or inheritance-tax state can still create liability.
Domicile
Your permanent home for tax purposes. Domicile usually controls which state taxes intangibles (stocks, bank accounts) at death.
Death-tax friendliness rank
This site’s score of modeled state estate and inheritance exposure. Rank #1 is most friendly; estate-tax states with low exemptions rank worse.
Cliff / threshold
Some estate-tax states reduce or eliminate the exemption once the estate exceeds a set amount—confirm current statutes before relying on a headline exemption.
Head-to-head
Compare estate and inheritance taxes between two states
Line up estate exemptions, inheritance rules, death-tax category, and friendliness rank for any two jurisdictions.
Compare any two states
Estate tax, inheritance tax, exemptions, and federal interaction.
Related tax tools
Estimate heir-level tax, then compare retirement income treatment, capital gains, and property tax that affect estate planning cash flow.
Estate and inheritance tax by state FAQs
13 jurisdictions levy a state estate tax: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington, and the District of Columbia.
5 states: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Iowa repealed its inheritance tax for deaths on or after January 1, 2025.
34 of 51 jurisdictions (50 states + DC) have neither a state estate tax nor a state inheritance tax in 2026. Federal estate tax can still apply above about $15M.
Estate tax is paid by the decedent’s estate before assets are distributed. Inheritance tax is paid by the beneficiary on what they receive. Rates and exemptions differ by state and (for inheritance tax) by relationship.
No. There is no federal inheritance tax. Federal estate tax may still apply above about $15M per person in 2026 (top rate 40%).
Maryland is the only state that currently imposes both a state estate tax and a state inheritance tax.
Oregon has one of the lowest exemptions at about $1M, so more mid-size estates can owe state tax even when federal estate tax does not apply.
Connecticut models about $15M—closer to the federal figure than most other estate-tax states.
In the five inheritance-tax states, surviving spouses are generally exempt (or effectively $0). Lineal heirs often pay less than distant relatives or unrelated beneficiaries—confirm class rules for the death year.
Federal estate tax portability can let a surviving spouse use a deceased spouse’s unused exemption. Most states with estate taxes do not offer equivalent portability, so couples in estate-tax states often need state-specific planning.
Yes. Real property is generally taxed where it sits (situs). A cabin or condo in an estate- or inheritance-tax state can create liability even if the decedent lived in a no-death-tax state.
Use our free Inheritance Tax Calculator at /inheritance-tax-calculator for KY, MD, NE, NJ, and PA relationship-based estimates—or open any state page to confirm $0 elsewhere.
Florida has no state estate or inheritance tax, but federal estate tax can still apply, and real property left in a taxing state can create situs-based state tax.
Rankings score modeled state estate and inheritance exposure only. They do not include income tax, property tax, cost of living, or federal estate planning. Use them as a starting comparison, then confirm current statutes and situs rules.
Educational comparison only. Confirm current state revenue department figures, situs rules, and estate planning advice before filing or relocating.