50 States + D.C. coverage 2026 $15M federal exemption Statute-cited figures Editorial review 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.

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 →

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.