Estate Tax by State
2026 Guide
Comprehensive, fact-checked estate tax information for all 50 states and the District of Columbia. All data sourced from official government websites.
Jurisdictions with Estate Tax
States with Inheritance Tax
Federal Exemption (2026)
Select Your State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Understanding 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.
Note that Maryland is the only state that imposes both an estate tax and an inheritance tax. For detailed comparisons, see our Estate Tax vs Inheritance Tax guide.