Updated June 17, 2026
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As of 2026, twelve states and the District of Columbia levy an estate tax, and six states levy an inheritance tax. A few states have both. State exemptions are often far below the federal $15 million, so an estate that owes nothing federally can still face a substantial state tax bill.
States with an estate tax (2026)
The states below impose an estate tax. Exemptions and rates are approximate and subject to change; confirm current figures with an estate planning attorney in the relevant state.
| State | Approximate exemption | Top rate |
|---|---|---|
| Connecticut | $13 million (tied to federal) | 12% |
| Hawaii | $5.49 million | 20% |
| Illinois | $4 million | 16% |
| Maine | $6.8 million | 12% |
| Maryland | $5 million | 16% |
| Massachusetts | $2 million | 16% |
| Minnesota | $3 million | 16% |
| New York | $6.94 million (2026 est.) | 16% |
| Oregon | $1 million | 16% |
| Rhode Island | $1.77 million | 16% |
| Vermont | $5 million | 16% |
| Washington | $2.193 million | 20% |
| District of Columbia | $4 million | 16% |
Note: New York has a "cliff" provision that subjects the entire taxable estate to tax if the gross estate exceeds 105% of the exemption. This is unusual nationally. Confirm current-year figures with your state's tax authority or an estate planning attorney.
States with an inheritance tax (2026)
Iowa, Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania levy an inheritance tax on beneficiaries. Rates vary by the heir's relationship to the decedent; spouses are universally exempt and children receive favorable treatment in most states. Distant relatives and unrelated heirs pay the highest rates, which reach 18% in New Jersey and Nebraska for non-family beneficiaries.
Planning implications
Domicile matters. Changing legal residence to a state with no estate or inheritance tax before death can eliminate that state-level bill, though states with estate taxes tend to scrutinize claimed domicile changes closely. Real estate and business property physically located in an estate-tax state may still be taxed by that state regardless of where the decedent was domiciled. Talk to an estate planning attorney if you hold assets in multiple states.
This article is for educational purposes only and is not tax or legal advice. State tax laws change frequently. Verify current rules and exemptions with the relevant state tax authority or a qualified estate planning attorney.
See if your estate owes tax
Enter your estate value, apply the 2026 federal exemption and your state's rules, and get your estimated estate tax in under a minute.