State Estate & Inheritance Tax
17 jurisdictions levy an estate or inheritance tax. Pick yours for an exact, statute-cited estimate. The other 34 states have no estate or inheritance tax — see the no-tax hub.
No estate or inheritance tax
34 states — including Florida, Texas, Nevada, and California — levy neither an estate nor an inheritance tax. Residents there face only the federal estate tax above the $15M exemption. See the full no-tax list →
2026 estate-tax thresholds by state (real data)
Every figure below is statute-cited with its source and year. The federal estate tax exemption is $$15,000,000 per person in 2026 (made permanent by OBBBA 2025, Pub. L. 119-21). State figures are the 2026 statutory amounts; where a state’s full graduated bracket table is modeled from the federal credit table, the exemption and top rate are exact but the brackets are flagged as estimates in that state’s page. Retrieval date: 2026-08-11.
| Jurisdiction | Estate tax | Estate exemption | Top rate | Rule | Inheritance tax | Source (year) |
|---|---|---|---|---|---|---|
| Connecticut | Yes | $15,000,000 | 12% | Graduated brackets | No | Conn. Gen. Stat. § 12-391 — exemption tied to federal basic exclusion amount (5,000,000 in 2026 per IRS Rev. Proc. 2025-32); flat 12% on the excess since 2023 (2026) |
| District of Columbia | Yes | $4,988,400 | 16% | Graduated brackets | No | D.C. Code § 47-3701 (inflation-indexed exemption) (2026) |
| Hawaii | Yes | $5,490,000 | 20% | Graduated brackets | No | Haw. Rev. Stat. § 236E-3 (2026) |
| Illinois | Yes | $4,000,000 | 16% | Graduated brackets | No | 35 ILCS 405/2 (no state portability) (2026) |
| Kentucky | No | — | — | — | Yes | Ky. Rev. Stat. ch. 140 (inheritance tax by class) (2026) |
| Maine | Yes | $7,160,000 | 12% | Graduated brackets | No | Me. Rev. Stat. tit. 36, § 4111 (inflation-indexed) (2026) |
| Maryland | Yes | $5,000,000 | 16% | Graduated brackets | Yes | Md. Code Tax-Gen. § 7-301 (estate) & § 7-201 (inheritance) (2026) |
| Massachusetts | Yes | $2,000,000 | 16% | Full-estate (whole estate taxed over exemption) | No | Mass. Gen. Laws ch. 65C § 1 (tax on entire estate once over $2M) (2026) |
| Minnesota | Yes | $3,000,000 | 16% | Graduated brackets | No | Minn. Stat. § 291.01 (3-year gift lookback) (2026) |
| Nebraska | No | — | — | — | Yes | Neb. Rev. Stat. § 77-2001 et seq. (inheritance tax by class) (2026) |
| New Jersey | No | — | — | — | Yes | N.J. Stat. Ann. § 54:34-1 et seq. (inheritance tax by class) (2026) |
| New York | Yes | $7,350,000 | 16% | Cliff: loses exemption if estate > 105% of exemption | No | N.Y. Tax Law § 954 (cliff: estate > 105% of exemption loses it entirely); 3-year gift lookback (2026) |
| Oregon | Yes | $1,000,000 | 16% | Graduated brackets | No | Or. Rev. Stat. § 118.055 (exemption not inflation-indexed; 3-year lookback) (2026) |
| Pennsylvania | No | — | — | — | Yes | 72 Pa.C.S. § 9101 et seq. (inheritance tax by class) (2026) |
| Rhode Island | Yes | $1,838,056 | 16% | Graduated brackets | No | R.I. Gen. Laws § 44-22-10 (inflation-indexed) (2026) |
| Vermont | Yes | $5,000,000 | 16% | Graduated brackets | No | Vt. Stat. Ann. tit. 32, § 7402 (2026) |
| Washington | Yes | $3,000,000 | 20% | Graduated brackets | No | Wash. Rev. Code § 83.100 (Table W, eff. 7/1/2026: exemption $3M, 10%→20% graduated; ESB 6347) (2026) |
Estimates only, not legal or tax advice. Inheritance-tax states (Kentucky, Nebraska, New Jersey, Pennsylvania) tax what each heir receives by relationship — see the inheritance calculator. Always confirm with the state Department of Revenue.