Ohio
#1
death-tax friendliness rank
- Category
- No state death tax
- Estate exemption
- —
- Top estate rate
- —
Ohio and Arizona tie on this site's modeled death-tax friendliness score. Compare estate exemptions, inheritance rules, and federal estate interaction.
By Sammy S. · Founder · AuthorUpdated for 2026
More death-tax friendly on this model
Both states share the same modeled estate and inheritance friendliness score.
#1
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 | Ohio | Arizona |
|---|---|---|
| Friendliness rank | #1 | #1 |
| Death-tax category | No state death tax | No state death tax |
| Estate tax | No | No |
| Estate exemption | — | — |
| Estate top rate | — | — |
| 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.
Ohio 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.
Arizona 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.