Published June 17, 2026 · Updated July 2, 2026
Which states have an estate tax in 2026?
Twelve states and Washington, D.C. levy their own estate tax on top of the federal estate tax in 2026, and every one of them sets a lower exemption than the federal $15,000,000 basic exclusion amount, so a resident can owe state estate tax while owing the IRS nothing at all. Connecticut is the only one of the twelve that ties its exemption to the federal amount; the rest set their own fixed threshold, several starting as low as $1,000,000 to $2,000,000.
01 - Summary table| State | 2026 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% |
Download the full dataset (CSV)
Where these numbers come from
Five figures were checked against a primary source this session (July 2, 2026): the federal basic exclusion amount and Connecticut's exemption (which is defined by Connecticut law as equal to the federal amount) against IRS Rev. Proc. 2025-32 (Oct. 9, 2025) and the Connecticut Department of Revenue Services; New York's basic exclusion amount against the New York State Department of Taxation and Finance; Rhode Island's exemption against Rhode Island Division of Taxation Advisory 2025-27; and Washington's exemption and rate against the Washington State Department of Revenue's 2026 estate tax tables. Illinois, Maryland, Massachusetts, Minnesota, Oregon and Vermont use flat, non-indexed statutory thresholds that do not change annually. The District of Columbia, Hawaii and Maine figures are this site's existing model figures and were not independently reverified against a primary source this session; confirm them with the relevant state revenue department before relying on them. This table is updated when Chris or an editor reverifies it against primary sources; see the CSV for a per-row verification flag.
03 - Definitions- Exemption (basic exclusion amount)
- The value of an estate that passes tax-free before any estate tax applies. Only the amount above the exemption is taxed.
- Top rate
- The highest marginal rate applied to the portion of a taxable estate above the exemption. Some states use a flat rate; others use graduated brackets.
- Cliff (New York only)
- If a New York gross estate exceeds 105% of the exemption, the entire taxable estate is taxed, not just the amount above the exemption.
Things to know before you cite this dataset
Rows marked as reverified this session carry a primary-source citation in the paragraph above; the rest are carried-forward figures and should be checked against the linked state page, which in turn points to the state's own revenue department. A state row moving in this table does not change the federal $15,000,000 exemption, since the two figures are set independently.
Cite this page: EstateTaxCalculator, "2026 Estate Tax by State Reference," estatetaxcalculator.pro/estate-tax-by-state-guide, updated July 2, 2026.