Inheritance Tax Calculator
An inheritance tax is paid by each heir on what they receive, at a rate set by relationship — not by the estate. Only Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania levy one. Spouses are exempt; children, siblings, and others are taxed at different rates.
Inheritance Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | Pennsylvania |
| Heir 1 — Lineal (child/grandchild/parent) | $200,000 |
| Result | |
| Lineal (child/grandchild/parent) tax ($200,000 received) | $9,000 |
| Total inheritance tax | $9,000 |
Source: 72 Pa.C.S. § 9111 (Pennsylvania inheritance tax by class) (2026).
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
| Heir relationship | Amount received ($) | |
|---|---|---|
Inheritance tax is paid by each heir on what they receive, at a rate set by relationship class. Pennsylvania applies a flat rate per class after any per-heir exemption. Spouses are exempt in all five inheritance-tax states. Source: 72 Pa.C.S. § 9111 (Pennsylvania inheritance tax by class) (2026).
2026 Inheritance Tax Rates by Heir Relationship
Only five states levy an inheritance tax. Rates are set by the heir's relationship to the deceased and, in Kentucky, Nebraska, and New Jersey, rise on a graduated schedule after a per-heir exemption. Spouses are exempt everywhere.
| State | Spouse | Lineal (child) | Sibling | Other (non-relative) | Statute |
|---|---|---|---|---|---|
| Kentucky | Exempt | Exempt | Exempt | 6%–16% graduated · first $500 exempt | Ky. Rev. Stat. § 140.110 (inheritance tax by class) |
| Maryland | Exempt | Exempt | Exempt | 10% · first $1,000 exempt | Md. Code Tax-Gen. § 7-203 (inheritance tax rates by class) |
| Nebraska | Exempt | 1% · first $100,000 exempt | 1% · first $100,000 exempt | 15% · first $25,000 exempt | Neb. Rev. Stat. § 77-2004/77-2005/77-2006 (inheritance tax by class; LB 310 eff. 1/1/2023) |
| New Jersey | Exempt | Exempt | 11%–16% graduated · first $25,000 exempt | 15%–16% graduated · first $500 exempt | N.J. Stat. Ann. § 54:34-2 (inheritance tax by class) |
| Pennsylvania | Exempt | 4.5% | 12% | 15% | 72 Pa.C.S. § 9111 (Pennsylvania inheritance tax by class) |
Rate detail by state
Kentucky — Ky. Rev. Stat. § 140.110 (inheritance tax by class) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Class A — spouse, children, parents, grandchildren, brothers, sisters | — | Exempt (0%) |
| Class B — nieces, nephews, in-laws, aunts, uncles | $1,000 | 4% on $0–$10,000 · 5% on $10,000–$20,000 · 6% on $20,000–$30,000 · 8% on $30,000–$45,000 · 10% on $45,000–$60,000 · 12% on $60,000–$100,000 · 14.0% on $100,000–$200,000 · 16% on $200,000–+ |
| Class C — all other heirs | $500 | 6% on $0–$10,000 · 8% on $10,000–$20,000 · 10% on $20,000–$30,000 · 12% on $30,000–$45,000 · 14.0% on $45,000–$60,000 · 16% on $60,000–+ |
Maryland — Md. Code Tax-Gen. § 7-203 (inheritance tax rates by class) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Class 1 — spouse, children, grandchildren, parents, grandparents | — | Exempt (0%) |
| Class 2 — brothers, sisters, sons/daughters-in-law, parents-in-law (exempt) | — | Exempt (0%) |
| Class 3 — all other heirs | $1,000 | 10% flat |
Nebraska — Neb. Rev. Stat. § 77-2004/77-2005/77-2006 (inheritance tax by class; LB 310 eff. 1/1/2023) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Surviving spouse (exempt, outside the class system) | — | Exempt (0%) |
| Class 1 — children, parents, brothers, sisters, lineal heirs | $100,000 | 1% flat |
| Class 2 — aunts, uncles, nieces, nephews | $40,000 | 11% flat |
| Class 3 — all other heirs | $25,000 | 15% flat |
New Jersey — N.J. Stat. Ann. § 54:34-2 (inheritance tax by class) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Class A — spouse, children, parents, grandparents, stepchildren | — | Exempt (0%) |
| Class C — brothers, sisters, sons/daughters-in-law | $25,000 | 11% on $0–$1,075,000 · 13% on $1,075,000–$1,375,000 · 14.0% on $1,375,000–$1,675,000 · 16% on $1,675,000–+ |
| Class D — all other heirs (nieces, nephews, friends, domestic partners) | $500 | 15% on $0–$699,500 · 16% on $699,500–+ |
Pennsylvania — 72 Pa.C.S. § 9111 (Pennsylvania inheritance tax by class) (2026)
| Class | Per-heir exemption | Rate schedule |
|---|---|---|
| Class 1 — surviving spouse | — | Exempt (0%) |
| Class 1 — lineal heirs (children, parents, grandchildren) | — | 4.5% flat |
| Class 2 — brothers, sisters, sons/daughters-in-law, parents-in-law | — | 12% flat |
| Class 3 — all other heirs | — | 15% flat |
Direct answer: which states have an inheritance tax in 2026?
Only five U.S. states levy an inheritance tax in 2026: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. The other 45 states and the District of Columbia do not. Rates are set by the heir's relationship to the deceased — spouses are exempt in all five states, while siblings and unrelated heirs usually pay the highest rates (up to 16–18%, depending on the state). There is no federal inheritance tax; the federal government imposes only an estate tax (exemption $15M in 2026).
Source: state inheritance-tax statutes — Ky. Rev. Stat. ch. 140; Md. Code Tax-Gen. § 7-201; Neb. Rev. Stat. § 77-2001; N.J. Stat. Ann. § 54:34-1; 72 Pa.C.S. § 9101 (retrieved 2026-08-11). Iowa repealed its inheritance tax for deaths after Dec. 31, 2024.
50-state inheritance-tax matrix (2026)
This matrix shows, for every state and D.C., whether an inheritance tax applies in 2026 and the highest rate by heir class where it does. Spouses are exempt in all five inheritance-tax states; lineal heirs (children, parents) are exempt or low-rate.
| State | Inheritance tax? | Top rate by class |
|---|---|---|
| Alabama | No | — |
| Alaska | No | — |
| Arizona | No | — |
| Arkansas | No | — |
| California | No | — |
| Colorado | No | — |
| Connecticut | No | — |
| Delaware | No | — |
| District of Columbia | No | — |
| Florida | No | — |
| Georgia | No | — |
| Hawaii | No | — |
| Idaho | No | — |
| Illinois | No | — |
| Indiana | No | — |
| Iowa | No | — |
| Kansas | No | — |
| Kentucky | Yes | 16% |
| Louisiana | No | — |
| Maine | No | — |
| Maryland | Yes | 10% |
| Massachusetts | No | — |
| Michigan | No | — |
| Minnesota | No | — |
| Mississippi | No | — |
| Missouri | No | — |
| Montana | No | — |
| Nebraska | Yes | 15% |
| Nevada | No | — |
| New Hampshire | No | — |
| New Jersey | Yes | 16% |
| New Mexico | No | — |
| New York | No | — |
| North Carolina | No | — |
| North Dakota | No | — |
| Ohio | No | — |
| Oklahoma | No | — |
| Oregon | No | — |
| Pennsylvania | Yes | 15% |
| Rhode Island | No | — |
| South Carolina | No | — |
| South Dakota | No | — |
| Tennessee | No | — |
| Texas | No | — |
| Utah | No | — |
| Vermont | No | — |
| Virginia | No | — |
| Washington | No | — |
| West Virginia | No | — |
| Wisconsin | No | — |
| Wyoming | No | — |
Retrieved 2026-08-11. “Top rate by class” is the highest statutory rate across all heir classes in the state’s inheritance-tax schedule. State figures cite each state’s Department of Revenue statute; confirm current rates before relying on them.
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
- Kentucky: Kentucky inheritance tax classes A–C and graduated rates from the Kentucky Department of Revenue (2026).
- Maryland: Maryland inheritance tax is 10% on collateral heirs, with lineal descendants and spouses exempt, per Maryland Tax-General § 7-201 et seq.
- Nebraska: Nebraska inheritance tax is locally administered. Spouses are exempt; lineal heirs and siblings use lower rates than other heirs.
- New Jersey: New Jersey inheritance tax classes A–D and per-class exemptions and rates from the New Jersey Division of Taxation (2026).
- Pennsylvania: Pennsylvania inheritance tax rates by lineal, sibling, and other classes, from the Pennsylvania Department of Revenue (2026).
- Iowa repeal: Iowa’s inheritance tax was fully repealed for deaths after December 31, 2024.
How to interpret your inheritance tax result
- Add each heir, select their relationship class, and enter the amount they receive. The calculator computes tax for each heir separately.
- Spouses are fully exempt in all five inheritance-tax states.
- Lineal heirs (children, grandchildren, parents) are exempt or low-rate in most of these states; siblings and non-relatives usually pay the highest rates.
- Maryland is the only state that levies both an estate tax and an inheritance tax. Use our Maryland state page to see the estate-tax side.
- The per-heir exemption is subtracted before rates apply in graduated states such as Kentucky and New Jersey.
Related guides
Inheritance Tax FAQ
Related: estate & transfer taxes
Inheritance tax is paid by the heir at death — distinct from the real estate transfer tax charged at closing and the states with no estate or inheritance tax. The state-by-state overview covers exemptions and rates for every state.