Which States Have an Estate Tax in 2026?
Federal estate tax gets the headlines, but the bigger variable is often your state. As of 2026, 13 states plus the District of Columbia levy an estate tax, 5 states levy an inheritance tax (one of them both), and 33 states levy neither. This guide lists every jurisdiction with its 2026 exemption and top rate.
States with an estate tax in 2026
These 13 states (plus D.C.) tax the estate itself before distribution. Listed by exemption, lowest first:
Oregon — $1,000,000 exemption, 16% top rate.
Rhode Island — $1,838,056 exemption, 16% top rate.
Massachusetts — $2,000,000 exemption, 16% top rate (taxes the entire estate over $2M).
Minnesota — $3,000,000 exemption, 16% top rate, 3-year gift lookback.
Washington — $3,000,000 exemption, 20% top rate.
Illinois — $4,000,000 exemption, 16% top rate.
District of Columbia — $4,988,400 exemption, 16% top rate.
Maryland — $5,000,000 exemption, 16% top rate (also has an inheritance tax).
Vermont — $5,000,000 exemption, 16% top rate.
Hawaii — $5,490,000 exemption, 20% top rate.
Maine — $7,160,000 exemption, 12% top rate.
New York — $7,350,000 exemption, 16% top rate, with a cliff at 105% of the exemption.
Connecticut — $13,610,000 exemption, 12% top rate.
States with an inheritance tax in 2026
An inheritance tax is paid by each heir on what they receive, with rates by relationship. Five states impose one:
Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Maryland is the only state with both an estate and an inheritance tax. Spouses are exempt in all five; children and lineal heirs are exempt or low-rate in most. Use our Inheritance Tax Calculator for per-heir figures.
States with no estate or inheritance tax
The remaining 33 states — including Florida, Texas, Nevada, Tennessee, South Dakota, California, and New York’s neighbors such as New Jersey for estate purposes — levy neither tax. That does not eliminate federal estate tax above the $15M exemption, but it removes the state layer entirely.
See the full ranking in our Compare by State tool and the no-tax states guide.
Federal estate tax still applies everywhere
No matter which state you live in, the federal estate tax applies above the 2026 exemption of $15 million per person ($30 million for a married couple with portability). State taxes are stacked on top for residents of taxing states.
Estimate your combined exposure with our Federal Estate Tax Calculator.