Educational estimate using 2026 figures. Not tax or legal advice.
Pick a state to see its estate-tax exemption and top rate, then enter a taxable estate to estimate the state tax above that exemption. States not listed have no estate tax.
Plan your estate with our free federal and state tax tools.
Everyone watches the federal exemption, but it’s the state line that catches middle-class and upper-middle-class estates. Twelve states and Washington, D.C. impose their own estate tax, and the thresholds are often a fraction of the federal $15 million. Oregon and Massachusetts start at just $1–2 million.
Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington and the District of Columbia. Maryland is the only state with both an estate and an inheritance tax. Rates generally top out between 12% and 20%. Figures shift yearly, so confirm current numbers with your state.
CT, HI, IL, ME, MD, MA, MN, NY, OR, RI, VT, WA and DC.
Oregon ($1M) and Massachusetts ($2M) are among the lowest.
Estate tax is paid by the estate; inheritance tax is paid by the heir. A few states have inheritance tax instead.
Yes — several states index their exemptions, so confirm current numbers.
No — it’s an educational estimate.