Estate Taxes by State

Only 13 jurisdictions in the United States currently impose their own estate tax: Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington. Additionally, 5 states impose an inheritance tax: Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania.

The majority of states do not impose either an estate tax or an inheritance tax. However, all U.S. residents are subject to the federal estate tax if their estate exceeds the federal exemption amount. Click on any state below for detailed information.