The 13 states (plus DC) that tax estates — and their thresholds.
Twelve states plus Washington, D.C. levy their own estate tax — many with exemptions far below the $15M federal level. If you live in one, your estate can owe state tax even when it owes the IRS nothing.
| State | Exemption | Top rate |
|---|---|---|
| Connecticut | $13.61M | up to 12% |
| District of Columbia | $4.71M | up to 16% |
| Hawaii | $5.49M | up to 20% |
| Illinois | $4M | up to 16% |
| Maine | $7M | up to 12% |
| Maryland | $5M | up to 16% |
| Massachusetts | $2M | up to 16% |
| Minnesota | $3M | up to 16% |
| New York | $7.16M | up to 16% |
| Oregon | $1M | up to 20% |
| Rhode Island | $1.8M | up to 16% |
| Vermont | $5M | up to 16% |
| Washington | $2.19M | up to 20% |