Estate Tax by State (2026): Which States Tax Estates and Heirs
Figures verified October 17, 2026 · Update log
Only 13 jurisdictions charge their own estate tax, and 5 states charge an inheritance tax. What matters is the state where the person who died lived (and, for real estate, where the property sits), not where the heirs live.
Map of estate and inheritance tax by state
- Estate tax
- Inheritance tax
- Both (Maryland)
- No state tax
Select a state for who pays, how much, and what has to be filed.
All states: exemptions, rates and inheritance tax
Showing 51 of 51 states
| Top rate | Inheritance tax | ||
|---|---|---|---|
| Alabama | No estate tax | None | No |
| Alaska | No estate tax | None | No |
| Arizona | No estate tax | None | No |
| Arkansas | No estate tax | None | No |
| California | No estate tax | None | No |
| Colorado | No estate tax | None | No |
| Connecticut | $15,000,000 | 12% | No |
| Delaware | No estate tax | None | No |
| District of Columbia | $4,988,400 | 16% | No |
| Florida | No estate tax | None | No |
| Georgia | No estate tax | None | No |
| Hawaii | $5,490,000 | 20% | No |
| Idaho | No estate tax | None | No |
| Illinois | $4,000,000 | 16% | No |
| Indiana | No estate tax | None | No |
| Iowa | No estate tax | None | No |
| Kansas | No estate tax | None | No |
| Kentucky | No estate tax | None | Yes, 0% to 16% |
| Louisiana | No estate tax | None | No |
| Maine | $7,160,000 | 12% | No |
| Maryland | $5,000,000 | 16% | Yes, 10% |
| Massachusetts | $2,000,000 | 16% | No |
| Michigan | No estate tax | None | No |
| Minnesota | $3,000,000 | 16% | No |
| Mississippi | No estate tax | None | No |
| Missouri | No estate tax | None | No |
| Montana | No estate tax | None | No |
| Nebraska | No estate tax | None | Yes, 1% to 15% |
| Nevada | No estate tax | None | No |
| New Hampshire | No estate tax | None | No |
| New Jersey | No estate tax | None | Yes, 0% to 16% |
| New Mexico | No estate tax | None | No |
| New York | $7,350,000 | 16% | No |
| North Carolina | No estate tax | None | No |
| North Dakota | No estate tax | None | No |
| Ohio | No estate tax | None | No |
| Oklahoma | No estate tax | None | No |
| Oregon | $1,000,000 | 16% | No |
| Pennsylvania | No estate tax | None | Yes, 0% to 15% |
| Rhode Island | $1,838,056 | 16% | No |
| South Carolina | No estate tax | None | No |
| South Dakota | No estate tax | None | No |
| Tennessee | No estate tax | None | No |
| Texas | No estate tax | None | No |
| Utah | No estate tax | None | No |
| Vermont | $5,000,000 | 16% | No |
| Virginia | No estate tax | None | No |
| Washington | $3,000,000 | 20% | No |
| West Virginia | No estate tax | None | No |
| Wisconsin | No estate tax | None | No |
| Wyoming | No estate tax | None | No |
Which states have an estate tax?
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.
Most states charge neither tax, and the federal estate tax only reaches estates over $15 million in 2026. Pick a state above to see who pays, how much, and what has to be filed.
Estate tax or 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. Maryland has both. See estate tax vs inheritance tax for the details, or inheritance tax by state if you are an heir.