Figures verified October 2026 against official sources
Estate and inheritance tax by state, for executors and heirs (2026)
Settling an estate or receiving an inheritance? Pick the state where the person lived to see whether any tax is due, who pays it, and which returns are due when. Figures are checked against official government sources.
The states that tax, at a glance
Most heirs owe nothing: the federal estate tax only applies to estates over $15 million in 2026, and most states charge neither tax.
13 jurisdictions with an estate tax
- Connecticut$15,000,000 exemption
- District of Columbia$4,988,400 exemption
- Hawaii$5,490,000 exemption
- Illinois$4,000,000 exemption
- Maine$7,160,000 exemption
- Maryland$5,000,000 exemption
- Massachusetts$2,000,000 exemption
- Minnesota$3,000,000 exemption
- New York$7,350,000 exemption
- Oregon$1,000,000 exemption
- Rhode Island$1,838,056 exemption
- Vermont$5,000,000 exemption
- Washington$3,000,000 exemption
5 states with an inheritance tax
Maryland is the only state that imposes both an estate tax and an inheritance tax.
Tools for executors and heirs
- Estate tax calculatorsLine-by-line estimates for each state with an estate tax, plus a quick federal estimate.Open
- Inheritance tax calculatorsWhat each heir owes in Pennsylvania, New Jersey, Kentucky, Maryland and Nebraska.Open
- Executor checklistThe first days, weeks, months and year after a death, with every tax deadline. Printable.Open
- Federal estate taxThe 2026 exemption, rates, portability, and when Form 706 is due.Open
Estate tax vs inheritance tax
Estate tax is levied on the total value of a deceased person’s estate before assets are distributed to beneficiaries. The tax is paid by the estate itself. Currently, 13 jurisdictions impose their own estate tax in addition to the federal estate tax.
Inheritance tax is paid by the individual beneficiaries who receive assets from an estate. The tax rate typically depends on the beneficiary’s relationship to the deceased. 5 states currently impose an inheritance tax.
An inheritance is generally not taxable income to the person who receives it. For detailed comparisons, see our Estate Tax vs Inheritance Tax guide.
All information on this site is sourced from official government websites including IRS.gov, state departments of revenue, the National Conference of State Legislatures, and the Tax Foundation. This page is for informational purposes only and does not constitute legal or tax advice.