Compare Estate Tax by State
Enter any estate size and rank all 50 states plus Washington, D.C. by combined federal and state estate tax. Instantly spot the lowest-tax and highest-tax jurisdictions.
Compare Estate Tax by State — Calculation Summary
| Input / parameter | Value |
|---|---|
| Taxable estate to compare | $5,000,000 |
| Result | |
| States with no estate tax | 45 |
| Lowest-tax state (Illinois) | $90,000 |
| Highest-tax state (Massachusetts) | $292,000 |
| Spread (highest − lowest) | $202,000 |
Source: Federal: IRC § 2010; state figures from each jurisdiction's Department of Revenue or statute.
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
| State | Federal | State | Total |
|---|---|---|---|
| Alabama | $0 | $0 | $0 |
| Alaska | $0 | $0 | $0 |
| Arizona | $0 | $0 | $0 |
| Arkansas | $0 | $0 | $0 |
| California | $0 | $0 | $0 |
| Colorado | $0 | $0 | $0 |
| Connecticut | $0 | $0 | $0 |
| Delaware | $0 | $0 | $0 |
| District of Columbia | $0 | $0 | $0 |
| Florida | $0 | $0 | $0 |
| Georgia | $0 | $0 | $0 |
| Hawaii | $0 | $0 | $0 |
| Idaho | $0 | $0 | $0 |
| Indiana | $0 | $0 | $0 |
| Iowa | $0 | $0 | $0 |
| Kansas | $0 | $0 | $0 |
| Kentucky | $0 | $0 | $0 |
| Louisiana | $0 | $0 | $0 |
| Maine | $0 | $0 | $0 |
| Maryland | $0 | $0 | $0 |
| Michigan | $0 | $0 | $0 |
| Mississippi | $0 | $0 | $0 |
| Missouri | $0 | $0 | $0 |
| Montana | $0 | $0 | $0 |
| Nebraska | $0 | $0 | $0 |
| Nevada | $0 | $0 | $0 |
| New Hampshire | $0 | $0 | $0 |
| New Jersey | $0 | $0 | $0 |
| New Mexico | $0 | $0 | $0 |
| New York | $0 | $0 | $0 |
| North Carolina | $0 | $0 | $0 |
| North Dakota | $0 | $0 | $0 |
| Ohio | $0 | $0 | $0 |
| Oklahoma | $0 | $0 | $0 |
| Pennsylvania | $0 | $0 | $0 |
| South Carolina | $0 | $0 | $0 |
| South Dakota | $0 | $0 | $0 |
| Tennessee | $0 | $0 | $0 |
| Texas | $0 | $0 | $0 |
| Utah | $0 | $0 | $0 |
| Vermont | $0 | $0 | $0 |
| Virginia | $0 | $0 | $0 |
| West Virginia | $0 | $0 | $0 |
| Wisconsin | $0 | $0 | $0 |
| Wyoming | $0 | $0 | $0 |
| Illinois | $0 | $90,000 | $90,000LOWEST |
| Rhode Island | $0 | $196,747 | $196,747 |
| Washington | $0 | $240,000 | $240,000 |
| Minnesota | $0 | $260,000 | $260,000 |
| Oregon | $0 | $280,400 | $280,400 |
| Massachusetts | $0 | $292,000 | $292,000HIGHEST |
Sorted by total tax. State dollar amounts are model estimates (exemptions, top rates, and rules are exact). For relocating, compare a high-tax state (NY, MA, OR) against a no-tax state (FL, TX, NV) — the difference can be millions.
Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
Calculation method & sources
- Federal tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
- State data: Exemptions, top rates, cliff rules, gift lookbacks, and portability rules are sourced to each state’s Department of Revenue or statute. States with no exact bracket table are modeled and clearly flagged.
- Sort logic: States are ranked by total combined federal + state estate tax for the estate size entered. The lowest and highest taxed states are highlighted.
How to interpret your state estate tax comparison result
- “No-tax” states show $0 state tax but still owe federal tax once the estate exceeds the federal exemption.
- High-tax states (New York, Massachusetts, Washington, Oregon, Minnesota, Illinois, Maryland, etc.) can add hundreds of thousands or millions in state tax.
- The comparison assumes the estate is domiciled in that state at death. Simply owning a vacation home there does not trigger that state’s estate tax.
- Use this alongside the Relocate tool to estimate the actual savings of changing your domicile.
Related guides
Frequently asked questions
State estate & inheritance tax matrix (2026)
Every U.S. jurisdiction that levies an estate or inheritance tax in 2026, sorted by estate tax exemption (lowest first). States shown as inheritance-only have no estate tax but tax what heirs receive by relationship.
| State | Estate tax? | Exemption | Top rate | Portability | Cliff | Gift lookback | Inheritance tax? |
|---|---|---|---|---|---|---|---|
| Kentucky | No | — | — | — | No | — | Yes |
| Nebraska | No | — | — | — | No | — | Yes |
| New Jersey | No | — | — | — | No | — | Yes |
| Pennsylvania | No | — | — | — | No | — | Yes |
| Oregon | Yes | $1,000,000 | 16% | No | No | 3 yrs | No |
| Rhode Island | Yes | $1,838,056 | 16% | No | No | — | No |
| Massachusetts | Yes | $2,000,000 | 16% | No | No | — | No |
| Minnesota | Yes | $3,000,000 | 16% | No | No | 3 yrs | No |
| Washington | Yes | $3,000,000 | 20% | No | No | — | No |
| Illinois | Yes | $4,000,000 | 16% | No | No | — | No |
| District of Columbia | Yes | $4,988,400 | 16% | No | No | — | No |
| Maryland | Yes | $5,000,000 | 16% | No | No | — | Yes |
| Vermont | Yes | $5,000,000 | 16% | No | No | — | No |
| Hawaii | Yes | $5,490,000 | 20% | No | No | — | No |
| Maine | Yes | $7,160,000 | 12% | No | No | — | No |
| New York | Yes | $7,350,000 | 16% | No | Yes (NY) | 3 yrs | No |
| Connecticut | Yes | $13,610,000 | 12% | No | No | — | No |
Figures cite each state's Department of Revenue or statute (2026). States marked with modeled brackets are flagged in their calculator. Federal estate tax applies above the $15M exemption regardless of state.