EstateFig
✓ 50 States + D.C. coverage✓ 2026 $15M federal exemption✓ Statute-cited figures✓ Updated 2026

No Estate or Inheritance Tax States

34 states levy neither an estate nor an inheritance tax. Residents there face only the federal estate tax above the $15M exemption ($30M married). This is a common driver of relocation and trust-situs decisions.

Alabama
No tax
Alaska
No tax
Arizona
No tax
Arkansas
No tax
California
No tax
Colorado
No tax
Delaware
No tax
Florida
No tax
Georgia
No tax
Idaho
No tax
Indiana
No tax
Iowa
No tax
Kansas
No tax
Louisiana
No tax
Michigan
No tax
Mississippi
No tax
Missouri
No tax
Montana
No tax
Nevada
No tax
New Hampshire
No tax
New Mexico
No tax
North Carolina
No tax
North Dakota
No tax
Ohio
No tax
Oklahoma
No tax
South Carolina
No tax
South Dakota
No tax
Tennessee
No tax
Texas
No tax
Utah
No tax
Virginia
No tax
West Virginia
No tax
Wisconsin
No tax
Wyoming
No tax

Direct answer: how many states have no estate or inheritance tax in 2026?

In 2026, 34 states levy neither an estate nor an inheritance tax, including Florida, Texas, Nevada, and California. Residents there face only the federal estate tax above the $15M per-person exemption ($30M for a married couple). The remaining 17 jurisdictions impose at least one of the two taxes; Maryland is the only state with both.

Source: state estate/inheritance-tax statutes (each state Department of Revenue); federal exemption IRC § 2010(c)(3), OBBBA 2025 (retrieved 2026-08-11).

What “no tax” means here

A state with no estate or inheritance tax can still expose residents to the federal estate tax, and to income tax on certain trusts or distributions. Some of these states (e.g., Florida, Texas, Nevada) are popular for exactly this reason. If you are considering a move for tax reasons, confirm the full picture — including income, property, and trust law — with a licensed advisor.

Conversely, the 17 taxing jurisdictions are covered in detail on their own pages: browse by state →. If you are also comparing closing costs, see the real estate transfer tax by state guide.

Frequently asked questions

Which states have no estate or inheritance tax in 2026?
34 states levy neither an estate nor an inheritance tax, including Florida, Texas, Nevada, and California. They still face the federal estate tax above the $15M exemption.
Does moving to a no-tax state avoid federal estate tax?
No. The federal estate tax applies in every state above the 2026 exemption of $15M per person ($30M married with portability). A no-tax state only removes the state layer.
Is there a state with both an estate and an inheritance tax?
Yes — Maryland is the only state that levies both an estate tax and an inheritance tax.
Do no-tax states have other taxes I should consider?
Yes. These states may still impose income tax, property tax, and trust or intangible taxes. “No estate tax” is only one part of a relocation decision; confirm the full picture with a licensed advisor.
Do no-estate-tax states charge a real estate transfer tax instead?
Not necessarily. “No estate tax” refers only to death taxes. Some no-estate-tax states (like Texas and Wyoming) also skip a statewide transfer tax, while others still charge one at closing. See the transfer tax by state guide for the full picture.

Thinking of relocating to a no-tax state?

Moving to a no-tax state removes only the state layer — the federal estate tax still applies above $15M per person. And "no estate tax" is not the same as "no taxes": income tax, property tax, and trust laws vary widely. Use the Relocation planner to compare your current state against the no-tax list above, and see how relocation affects estate tax for the full picture.

Related: inheritance & transfer taxes

“No estate tax” is only one layer. Several states impose an inheritance tax on heirs, a real estate transfer tax on property sales, or both — while a handful have no estate or inheritance tax at all. See the state-by-state overview for exemptions, rates, and filing rules in every state.

Not legal or tax advice. Estate and inheritance tax is determined by a court or tax authority using your actual filings. Online estimators provide an informal planning figure only. Laws and exemption amounts change every year — always confirm the current rule with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on any number.

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