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State Estate and Inheritance Taxes, 2026

Twelve states and the District of Columbia impose an estate tax in 2026, and five states impose an inheritance tax. Maryland imposes both. The federal exemption is $15,000,000 per person, but the state exemptions are much lower. Oregon taxes estates above $1,000,000 and Massachusetts above $2,000,000. An estate tax is paid by the estate before anything is distributed. An inheritance tax is paid by each heir, at a rate set by the heir’s relationship to the person who died, and a surviving spouse pays nothing in every state. Florida has neither tax. The figures below are current as of September 23, 2026 and were checked against each state’s statute or department of revenue.

States with an estate or inheritance tax

Iowa is listed here because its repealed inheritance tax still applies to deaths before 2025. The full rate schedule for each state is under Rate schedules below.

Swipe the table sideways to see every column.

The seventeen jurisdictions with an estate or inheritance tax in 2026, and Iowa, whose repealed tax still applies to earlier deaths: type of tax, exemption, rates and notes
State Tax 2026 exemption Rates Note
Connecticut Estate $15,000,000 12% The total tax is capped at $15,000,000, which is reached at an estate of about $140,000,000. Taxable gifts made since 2005 are counted as part of the estate.
District of Columbia Estate $4,988,400 11.2% to 16%
Hawaii Estate $5,490,000 10% to 20% A widow or widower can add the unused exemption of the spouse who died first.
Illinois Estate $4,000,000 Up to 16% A widow or widower cannot use the unused exemption of the spouse who died first.
Iowa Inheritance, repealed Inheritance tax repealed for deaths on or after January 1, 2025.
Kentucky Inheritance Depends on the heir 4% to 16% Spouse, children, parents, siblings, nieces and nephews pay nothing.
Maine Estate $7,160,000 8% to 12% Taxable gifts made in the last year of life are counted as part of the estate.
Maryland Estate and inheritance $5,000,000 16% estate, 10% inheritance The 10% inheritance tax applies to heirs outside close family.
Massachusetts Estate $2,000,000 7.2% to 16% Taxable gifts made during life count toward the $2,000,000.
Minnesota Estate $3,000,000 13% to 16% Taxable gifts made in the last three years of life are counted as part of the estate.
Nebraska Inheritance Depends on the heir 1% to 15% Close relatives pay 1% above $100,000 each. Others pay 11% or 15%.
New Jersey Inheritance Depends on the heir 11% to 16% Spouse, children, grandchildren and parents pay nothing.
New York Estate $7,350,000 3.06% to 16% Above $7,717,500 the exemption is lost and the entire estate is taxed.
Oregon Estate $1,000,000 10% to 16% The return is due 12 months after death.
Pennsylvania Inheritance None 4.5% to 15% Spouse 0%, children and grandchildren 4.5%, siblings 12%, others 15%.
Rhode Island Estate $1,838,056 Up to 16%
Vermont Estate $5,000,000 16%
Washington Estate $3,000,000 10% to 20% Deaths from January 1 to June 30, 2026 used a $3,076,000 exemption and a 35% top rate.

States with no estate or inheritance tax

The other thirty three states impose neither tax. Most once did.

The thirty three states with no estate or inheritance tax in 2026, and what happened to each state's former tax
State Tax History
Alabama None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
Alaska None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
Arizona None Estate tax repealed in 2006.
Arkansas None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
California None Voters abolished the inheritance tax by ballot initiative in 1982.
Colorado None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
Delaware None Estate tax repealed for deaths after 2017.
Florida None The Florida Constitution limits any such tax to the federal credit, which is now zero.
Georgia None Estate tax ended on July 1, 2014.
Idaho None Former estate tax repealed.
Indiana None Inheritance tax repealed for deaths after 2012.
Kansas None Estate tax repealed for deaths after 2009.
Louisiana None Inheritance tax ended for deaths after June 30, 2004.
Michigan None Inheritance tax ended in 1993. The estate tax was tied to a federal credit that ended in 2005.
Mississippi None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
Missouri None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
Montana None Inheritance tax repealed for deaths from 2001.
Nevada None The Nevada Constitution limits any such tax to the federal credit, which is now zero.
New Hampshire None Legacy and succession tax repealed in 2003.
New Mexico None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
North Carolina None Estate tax repealed for deaths from 2013.
North Dakota None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
Ohio None Estate tax repealed for deaths from 2013.
Oklahoma None Estate tax repealed in 2010.
South Carolina None No estate tax for deaths from 2005.
South Dakota None The South Dakota Constitution has prohibited an inheritance tax since 2001.
Tennessee None Inheritance tax repealed for deaths from 2016.
Texas None Estate tax repealed.
Utah None Dormant estate tax statute repealed in 2026.
Virginia None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
West Virginia None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
Wisconsin None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.
Wyoming None Its tax was tied to a federal credit that ended in 2005, so nothing has been owed since.

Rate schedules

The full 2026 rate schedule for each state that taxes.

Connecticut

Applied to the taxable estate above $15,000,000. The total tax is capped at $15,000,000.

Taxable amountTax
Everything above the exemption12%

District of Columbia

Applied to the whole taxable estate once it exceeds $4,988,400.

Taxable amountTax
$4,988,400 to $5,000,00011.2% of the amount over $4,988,400
$5,000,000 to $6,000,000$1,299 plus 12% of the amount over $5,000,000
$6,000,000 to $7,000,000$121,299 plus 12.8% of the amount over $6,000,000
$7,000,000 to $8,000,000$249,299 plus 13.6% of the amount over $7,000,000
$8,000,000 to $9,000,000$385,299 plus 14.4% of the amount over $8,000,000
$9,000,000 to $10,000,000$529,299 plus 15.2% of the amount over $9,000,000
Over $10,000,000$681,299 plus 16% of the amount over $10,000,000

Hawaii

Applied to the taxable estate above the $5,490,000 exemption.

Taxable amountTax
Up to $1,000,00010%
$1,000,000 to $2,000,000$100,000 plus 11% of the amount over $1,000,000
$2,000,000 to $3,000,000$210,000 plus 12% of the amount over $2,000,000
$3,000,000 to $4,000,000$330,000 plus 13% of the amount over $3,000,000
$4,000,000 to $5,000,000$460,000 plus 14% of the amount over $4,000,000
$5,000,000 to $10,000,000$600,000 plus 15.7% of the amount over $5,000,000
Over $10,000,000$1,385,000 plus 20% of the amount over $10,000,000

Maine

Applied to the taxable estate above the $7,160,000 exemption.

Taxable amountTax
Up to $3,000,0008%
$3,000,000 to $6,000,000$240,000 plus 10% of the amount over $3,000,000
Over $6,000,000$540,000 plus 12% of the amount over $6,000,000

Maryland

Applied to the taxable estate above $5,000,000. Inheritance tax paid reduces this tax.

Taxable amountTax
Everything above the exemption16%

Minnesota

Applied to the taxable estate above the $3,000,000 exemption.

Taxable amountTax
Up to $7,100,00013%
$7,100,000 to $8,100,000$923,000 plus 13.6% of the amount over $7,100,000
$8,100,000 to $9,100,000$1,059,000 plus 14.4% of the amount over $8,100,000
$9,100,000 to $10,100,000$1,203,000 plus 15.2% of the amount over $9,100,000
Over $10,100,000$1,355,000 plus 16% of the amount over $10,100,000

New York

Applied to the whole taxable estate. The $7,350,000 exemption phases out between $7,350,000 and $7,717,500, and above $7,717,500 the entire estate is taxed on this schedule.

Taxable amountTax
Up to $500,0003.06%
$500,000 to $1,000,000$15,300 plus 5% of the amount over $500,000
$1,000,000 to $1,500,000$40,300 plus 5.5% of the amount over $1,000,000
$1,500,000 to $2,100,000$67,800 plus 6.5% of the amount over $1,500,000
$2,100,000 to $2,600,000$106,800 plus 8% of the amount over $2,100,000
$2,600,000 to $3,100,000$146,800 plus 8.8% of the amount over $2,600,000
$3,100,000 to $3,600,000$190,800 plus 9.6% of the amount over $3,100,000
$3,600,000 to $4,100,000$238,800 plus 10.4% of the amount over $3,600,000
$4,100,000 to $5,100,000$290,800 plus 11.2% of the amount over $4,100,000
$5,100,000 to $6,100,000$402,800 plus 12% of the amount over $5,100,000
$6,100,000 to $7,100,000$522,800 plus 12.8% of the amount over $6,100,000
$7,100,000 to $8,100,000$650,800 plus 13.6% of the amount over $7,100,000
$8,100,000 to $9,100,000$786,800 plus 14.4% of the amount over $8,100,000
$9,100,000 to $10,100,000$930,800 plus 15.2% of the amount over $9,100,000
Over $10,100,000$1,082,800 plus 16% of the amount over $10,100,000

Oregon

Applied to the taxable estate. Nothing is owed below $1,000,000.

Taxable amountTax
$1,000,000 to $1,500,00010% of the amount over $1,000,000
$1,500,000 to $2,500,000$50,000 plus 10.25% of the amount over $1,500,000
$2,500,000 to $3,500,000$152,500 plus 10.5% of the amount over $2,500,000
$3,500,000 to $4,500,000$257,500 plus 11% of the amount over $3,500,000
$4,500,000 to $5,500,000$367,500 plus 11.5% of the amount over $4,500,000
$5,500,000 to $6,500,000$482,500 plus 12% of the amount over $5,500,000
$6,500,000 to $7,500,000$602,500 plus 13% of the amount over $6,500,000
$7,500,000 to $8,500,000$732,500 plus 14% of the amount over $7,500,000
$8,500,000 to $9,500,000$872,500 plus 15% of the amount over $8,500,000
Over $9,500,000$1,022,500 plus 16% of the amount over $9,500,000

Vermont

Applied to the taxable estate above $5,000,000.

Taxable amountTax
Everything above the exemption16%

Washington, deaths on or after July 1, 2026

Applied to the taxable estate above the $3,000,000 exclusion.

Taxable amountTax
Up to $1,000,00010%
$1,000,000 to $2,000,000$100,000 plus 14% of the amount over $1,000,000
$2,000,000 to $3,000,000$240,000 plus 15% of the amount over $2,000,000
$3,000,000 to $4,000,000$390,000 plus 16% of the amount over $3,000,000
$4,000,000 to $6,000,000$550,000 plus 18% of the amount over $4,000,000
$6,000,000 to $7,000,000$910,000 plus 19% of the amount over $6,000,000
$7,000,000 to $9,000,000$1,100,000 plus 19.5% of the amount over $7,000,000
Over $9,000,000$1,490,000 plus 20% of the amount over $9,000,000

Washington, deaths January 1 to June 30, 2026

Applied to the taxable estate above the $3,076,000 exclusion.

Taxable amountTax
Up to $1,000,00010%
$1,000,000 to $2,000,000$100,000 plus 15% of the amount over $1,000,000
$2,000,000 to $3,000,000$250,000 plus 17% of the amount over $2,000,000
$3,000,000 to $4,000,000$420,000 plus 19% of the amount over $3,000,000
$4,000,000 to $6,000,000$610,000 plus 23% of the amount over $4,000,000
$6,000,000 to $7,000,000$1,070,000 plus 26% of the amount over $6,000,000
$7,000,000 to $9,000,000$1,330,000 plus 30% of the amount over $7,000,000
Over $9,000,000$1,930,000 plus 35% of the amount over $9,000,000

Illinois

Illinois computes its tax with the Attorney General’s calculator, which uses the former federal credit table for state death taxes. The rates in that table rise from 0.8% to 16%. Nothing is owed on an estate of $4,000,000 or less.

Massachusetts

Massachusetts computes its tax from the former federal credit table for state death taxes and subtracts a credit of $99,600. Nothing is owed on an estate of $2,000,000 or less. The rate on the first dollars above $2,000,000 is 7.2%, and the table rises to 16% on the largest estates.

Rhode Island

Rhode Island computes its tax from the former federal credit table for state death taxes, less a credit. Nothing is owed on an estate of $1,838,056 or less, and the table rises to 16% on the largest estates.

Kentucky inheritance tax

Spouse, parents, children, grandchildren, brothers, sisters, nieces and nephews are exempt. The rates below apply to each heir’s whole share, with the exemption built in.

Sons- and daughters-in-law, aunts, uncles and great-grandchildren

ShareTax
$1,000 to $10,0004% of the amount over $1,000
$10,000 to $20,000$360 plus 5% of the amount over $10,000
$20,000 to $30,000$860 plus 6% of the amount over $20,000
$30,000 to $45,000$1,460 plus 8% of the amount over $30,000
$45,000 to $60,000$2,660 plus 10% of the amount over $45,000
$60,000 to $100,000$4,160 plus 12% of the amount over $60,000
$100,000 to $200,000$8,960 plus 14% of the amount over $100,000
Over $200,000$22,960 plus 16% of the amount over $200,000

Everyone else

ShareTax
$500 to $10,0006% of the amount over $500
$10,000 to $20,000$570 plus 8% of the amount over $10,000
$20,000 to $30,000$1,370 plus 10% of the amount over $20,000
$30,000 to $45,000$2,370 plus 12% of the amount over $30,000
$45,000 to $60,000$4,170 plus 14% of the amount over $45,000
Over $60,000$6,270 plus 16% of the amount over $60,000

Maryland inheritance tax

HeirTax
Spouse, parents, grandparents, children and their descendants, stepchildren, brothers and sistersExempt
Everyone else10% of the amount received

Nebraska inheritance tax

HeirTax
Spouse, and any heir under 22Exempt
Parents, grandparents, children, brothers, sisters and other close relatives1% of the amount above $100,000
Aunts, uncles, nieces, nephews and their descendants11% of the amount above $40,000
Everyone else15% of the amount above $25,000

New Jersey inheritance tax

HeirTax
Spouse, children, grandchildren, parents and grandparentsExempt
Brothers, sisters, and sons- and daughters-in-lawFirst $25,000 exempt, then 11% on the next $1,075,000, 13% on the next $300,000, 14% on the next $300,000, and 16% above $1,700,000
Everyone else15% on the first $700,000 and 16% above $700,000
Charities and the StateExempt

Pennsylvania inheritance tax

HeirTax
SpouseExempt
A child 21 or younger inheriting from a parent, or a parent inheriting from a child 21 or youngerExempt
Children, grandchildren, parents and other lineal heirs4.5% of the amount received
Brothers and sisters12% of the amount received
Everyone else, including nieces, nephews and in-laws15% of the amount received

To estimate the tax on a particular estate, use the state estate tax calculator.

Sources

Each figure was read from the state’s statute or its department of revenue. The sources for the seventeen jurisdictions that tax are listed below. The sources for the other thirty four, with the year each former tax was repealed, are in the data files.

JurisdictionSource
Connecticut Conn. Gen. Stat. §12-391(c)(4), (g)(9)
District of Columbia D.C. Code §47-3702; §47-3701(14) (COLA)
Hawaii HRS ch. 236E; Act 27, SLH 2018; Act 123, SLH 2025
Illinois 35 ILCS 405/2
Massachusetts G.L. c. 65C §2A
Maryland Md. Tax-Gen. §§7-203, 7-204 (inheritance); §§7-304, 7-309 (estate)
Maine 36 M.R.S. ch. 577; §4119 (indexing); 36 M.R.S. §4102(5) (base amount)
Minnesota Minn. Stat. §291.016 subd. 3(b)(4); §291.03
New York N.Y. Tax Law §952(b), (c)(1) (cliff); §954(a)(3) (gift add-back); Form ET-706-I
Oregon ORS 118.010
Rhode Island RI Div. of Taxation ADV 2025-27
Vermont 32 V.S.A. §7442a
Washington RCW ch. 83.100; SB 5813 (2025); ESB 6347 (2026), which restored the 10% to 20% schedule and the $3,000,000 exclusion for deaths on or after 2026-07-01
Kentucky KRS 140.070, 140.080, as amended by 2026 Ky. Acts ch. 198 (HB 869)
Nebraska Neb. Rev. Stat. §§77-2004 to 77-2006, 77-2010; LB 838 (2026)
New Jersey N.J.S.A. 54:38-1 (estate tax); N.J.S.A. 54:34-1 et seq. (inheritance tax)
Pennsylvania 72 P.S. §9116; REV-1500 instructions; REV-584

Data and citation

The data is free to reuse with credit. The CSV file lists all 51 jurisdictions. The full data, including every rate schedule and inheritance class, is also kept on GitHub (Microsoft’s public archive, also used by the Library of Congress) and Kaggle (Google’s public data platform).

Please cite this page as Klagge, Kevin D., State Estate and Inheritance Taxes, 2026, StepUpLaw, https://stepuplaw.com/data/state-estate-tax/ (DOI 10.5281/zenodo.22908697).

The table is reviewed each January, when several states adjust their exemptions, and after each legislative session. It was last reviewed on September 23, 2026.

Compiled by Kevin D. Klagge, Esq., Fla. Bar No. 99502. This is reference information, not legal or tax advice, and reading it creates no attorney-client relationship. An actual return depends on deductions, lifetime gifts, property in other states and elections that change the result.

More Guides on Estate Tax by State

This guide is part of Estate Tax by State.