Estate & Inheritance Tax
State estate and inheritance tax thresholds and rates. Data sourced from the U.S. Census Bureau, IRS, and Tax Foundation, cited on every page.
Estate & inheritance tax by state (2026)
| State | Estate exemption | Top rate | Inheritance tax |
|---|---|---|---|
| Connecticut | $15,000,000 | 12% | No |
| District of Columbia | $4,716,600 | 16% | No |
| Hawaii | $5,490,000 | 20% | No |
| Illinois | $4,000,000 | 16% | No |
| Kentucky | — | — | Yes |
| Massachusetts | $2,000,000 | 16% | No |
| Maryland | $5,000,000 | 16% | Yes |
| Maine | $7,000,000 | 12% | No |
| Minnesota | $3,000,000 | 16% | No |
| Nebraska | — | — | Yes |
| New Jersey | — | — | Yes |
| New York | $7,350,000 | 16% | No |
| Oregon | $1,000,000 | 16% | No |
| Pennsylvania | — | — | Yes |
| Rhode Island | $1,838,056 | 16% | No |
| Vermont | $5,000,000 | 16% | No |
| Washington | $3,000,000 | 20% | No |
Only 12 states + DC levy an estate tax; 5 levy an inheritance tax.