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Estate Tax by State

Choose a state to see its 2026 exemption and top rate, then enter an estate value to estimate the state tax above that threshold.

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Compares against the state's own exemption, not the federal one.

By Priya Raman, Contributing Writer, Policy & Regulation
Updated 2026-07-08

Which states actually tax estates

Thirteen jurisdictions run their own estate tax on top of the federal one: twelve states and the District of Columbia. None of them use the federal government's $15 million exemption; each sets its own number, and several of those numbers sit far below the federal line. The tool above tests any of them against a taxable estate value you choose.

2026 exemptions and rates, state by state

State estate tax exemptions and top rates, 2026
State	Exemption	Top rate
Connecticut	$15,000,000	12%
District of Columbia	$4,710,000	16%
Hawaii	$5,490,000	20%
Illinois	$4,000,000	16%
Maine	$7,000,000	12%
Maryland	$5,000,000	16%
Massachusetts	$2,000,000	16%
Minnesota	$3,000,000	16%
New York	$7,350,000	16%
Oregon	$1,000,000	20%
Rhode Island	$1,838,056	16%
Vermont	$5,000,000	16%
Washington	$3,000,000	20%

Two states stand out at the extremes: Connecticut matches the federal $15 million exemption exactly, while Oregon's $1 million exemption is the lowest in the country.

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Run a full federal-plus-state estimate, or check gift tax and step-up in basis for the lifetime-planning side.

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Where this hits harder than the federal number

An estate can clear the $15 million federal exemption by a wide margin and still owe a five- or six-figure bill to its home state. Oregon and Massachusetts are the sharpest examples: a $2 million estate, easily reached by a paid-off home plus retirement savings in many markets, pays nothing to the IRS but can owe Massachusetts tax immediately. Maryland is the only state on this list that layers a separate inheritance tax on top of its estate tax; the Maryland page covers how the two interact.

State legislatures revisit these numbers on their own schedules, unrelated to federal law. Some states index for inflation and some have left the same dollar figure in place for years. Check the state-specific pages linked from this table before relying on any single figure for planning.

Good to know

Common questions about state estate tax

Why did I move to a state with no income tax and still owe estate tax?

Income tax and estate tax are unrelated. Washington has no income tax but one of the highest estate tax rates in the country. Check a state's estate tax rules separately from its income tax reputation.

Does this table include inheritance tax states?

No, this page and calculator cover estate tax only. Maryland is the one state on this list that also has a separate inheritance tax, covered on the Maryland estate tax page.

If I move before I die, does my new state's exemption apply?

Generally yes. State estate tax is usually based on domicile at death, not where an estate's assets happen to sit. Moving to a state without an estate tax before death can remove that state's exposure, subject to establishing genuine residency.

Why do exemptions vary so much between neighboring states?

Each state legislature sets its own threshold independently, and several have not updated theirs in years. That is why Massachusetts sits at $2 million while neighboring Connecticut matches the $15 million federal exemption.