Hawaii
#42
death-tax friendliness rank
- Category
- Estate tax only
- Estate exemption
- $5.49M
- Top estate rate
- 20%
Hawaii ranks more death-tax friendly than Vermont 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
Hawaii ranks #42 vs #43 for Vermont. Score gap: 0.49 (lower score = more friendly).
#42
death-tax friendliness rank
#43
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 | Vermont |
|---|---|---|
| Friendliness rank | #42 | #43 |
| Death-tax category | Estate tax only | Estate tax only |
| Estate tax | Yes | Yes |
| Estate exemption | $5.49M | $5M |
| Estate top rate | 20% | 16% |
| 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.
Vermont levies a state estate tax with an exemption of about $5M and a top rate near 16%. No separate inheritance tax.
Vermont’s estate exemption is $5M; no state inheritance tax. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.
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.