Hawaii
#42
death-tax friendliness rank
- Category
- Estate tax only
- Estate exemption
- $5.49M
- Top estate rate
- 20%
Alaska ranks more death-tax friendly than Hawaii on estate and inheritance treatment. Compare estate exemptions, inheritance rules, and federal estate interaction.
By Sammy S. · Founder · AuthorUpdated for 2026
More death-tax friendly on this model
Alaska ranks #1 vs #42 for Hawaii. Score gap: 29.51 (lower score = more friendly).
#42
death-tax friendliness rank
#1
death-tax friendliness rank
Side-by-side indicators for planning. Actual liability depends on estate size, heir relationship, situs of property, and filing elections.
| Metric | Hawaii | Alaska |
|---|---|---|
| Friendliness rank | #42 | #1 |
| Death-tax category | Estate tax only | No state death tax |
| Estate tax | Yes | No |
| Estate exemption | $5.49M | — |
| Estate top rate | 20% | — |
| Inheritance tax | No | No |
State rules explained
Estate exemptions, top rates, and inheritance class rules can each flip which state looks better for a given estate and set of heirs.
Hawaii levies a state estate tax with an exemption of about $5.49M and a top rate near 20%. No separate inheritance tax.
Hawaii’s estate exemption is about $5.49M with a top rate near 20%. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.
Alaska has no state estate tax and no state inheritance tax for 2026.
Federal estate tax can still apply above the federal exemption even when the state has no death tax.
Estate tax is paid by the estate before distribution. Inheritance tax is paid by the heir—often based on relationship class.
Federal estate tax uses about $15M per person (40% top rate). State tax can apply below that threshold.
For KY, MD, NE, NJ, and PA, use the inheritance tax calculator with relationship and amount for a modeled heir bill.
Compare any two states
Estate tax, inheritance tax, exemptions, and federal interaction.