Estate Tax Calculator by State (2026): Federal and State

Figures verified October 17, 2026 against IRS Form 706 instructions and each state's own rate table · Update log

Short answer

For deaths in 2026, federal estate tax applies only to estates over $15,000,000. But 13 jurisdictions have their own estate tax, with exemptions from $1,000,000 (Oregon) to $15,000,000 (Connecticut), so an estate is far more likely to owe state tax than federal tax. Pick the state where the person lived to estimate what the estate owes, line by line.

Choose a state calculator

If the person lived in a state not listed, there is no state estate tax. Check the inheritance tax calculators if they lived in, or owned property in, Pennsylvania, New Jersey, Kentucky, Maryland or Nebraska.

The 13 estate tax jurisdictions for 2026

State	Exemption (2026)	Top rate	Return due
Connecticut	$15,000,000	12%	6 months after the date of death
District of Columbia	$4,988,400	16%	10 months after the date of death
Hawaii	$5,490,000	20%	9 months after the date of death
Illinois	$4,000,000	16%	9 months after the date of death
Maine	$7,160,000	12%	9 months after the date of death
Maryland	$5,000,000	16%	9 months after the date of death
Massachusetts	$2,000,000	16%	9 months after the date of death
Minnesota	$3,000,000	16%	9 months after the date of death
New York	$7,350,000	16%	9 months after the date of death
Oregon	$1,000,000	16%	12 months after the date of death
Rhode Island	$1,838,056	16%	9 months after the date of death
Vermont	$5,000,000	16%	9 months after the date of death
Washington	$3,000,000*	20%	9 months after the date of death

* Washington: deaths on or after July 1, 2026. For deaths from January 1 to June 30, 2026 the exemption was $3,076,000 and the top rate 35%; the Washington calculator handles both.

Quick federal estate tax estimate

For 2026 deaths the federal exemption is $15,000,000. Enter the estate after debts, costs, and what goes to a spouse or charity.

Why most estates owe state tax but not federal tax

The federal exemption is $15,000,000 per person for 2026 deaths, and a surviving spouse can add the unused exemption of the spouse who died first. Very few estates are that large. State exemptions are much lower: 12 of the 13 are below the federal figure, and Oregon's is $1,000,000, not indexed for inflation.

So a family with a paid-off house, retirement savings and some life insurance can owe state estate tax with no federal tax at all. A $3,000,000 taxable estate in Massachusetts owes about $82,000 to Massachusetts and nothing to the IRS. Connecticut is the exception: its exemption equals the federal one, so a large Connecticut estate usually owes both.

The state tax is paid by the estate, before heirs receive their shares. State returns are due 6 to 12 months after death, depending on the state, so check the deadline early. See the federal estate tax guide and estate tax vs inheritance tax.

Frequently asked questions

Which states have an estate tax in 2026?

13 jurisdictions: Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington. Each has its own exemption, from $1,000,000 in Oregon to $15,000,000 in Connecticut.

What is the federal estate tax exemption for 2026?

$15,000,000 per person for deaths in 2026, set by Public Law 119-21 (2025). A surviving spouse can add the unused exemption of the spouse who died first by electing portability on Form 706. The 2027 figure has not been published yet; the IRS release is expected late October to November 2026.

Why does an estate owe state estate tax but no federal tax?

Because 12 of the 13 state exemptions are lower than the federal $15 million. A $2,000,000 taxable estate in Oregon owes about $101,000 of Oregon tax and nothing federally.

Does it matter where the heirs live?

No. State estate tax depends on where the person who died lived, and where any real estate or tangible property is located. An heir in Florida inheriting from a parent in Massachusetts still sees Massachusetts tax taken out of the estate.

What is the difference between an estate tax and an inheritance tax?

An estate tax is charged on the whole estate and paid by the executor before anything is distributed. An inheritance tax is charged on what each heir receives, at a rate that depends on their relationship to the person who died. Pennsylvania, New Jersey, Kentucky, Nebraska and Maryland have inheritance taxes; Maryland has both.

What counts toward the estate?

Everything the person owned at death: the home and other real estate, bank and brokerage accounts, retirement accounts at their full balance, business interests, and life insurance they owned, including accounts that pass to a named beneficiary. Debts, funeral and administration costs, and what goes to a surviving spouse or to charity are subtracted.

Do lifetime gifts count?

Sometimes. New York and Minnesota add back taxable gifts made in the 3 years before death, Vermont 2 years, Maine 1 year, and Connecticut adds every Connecticut taxable gift since 2005. Hawaii reduces its exemption by lifetime taxable gifts, and Illinois counts them in its calculation. Each state calculator asks for gifts only where the state counts them.

How accurate are these calculators?

They use each state's official rate table for 2026 deaths and reproduce the official worked examples where the state publishes them (for example Illinois, New York, Oregon and Washington). Illinois and Maryland use approximations of their official methods, explained on those pages. They assume all property is in the state where the person lived, and they are estimates, not tax advice.

Sources

This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.

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