Estate & Inheritance Taxes by State
A handful of states still levy a tax on what you leave behind — or on what your heirs receive. Here's where, how much, and at what threshold.
Estate taxes are paid by the estate itself before assets are distributed, and only apply above the listed exemption. Inheritance taxes are paid by the heirs who receive assets — rates often vary based on relationship to the deceased. Where a state publishes a range, the figure shown is the top marginal rate.
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Frequently asked questions
Which states have an estate tax in 2026?+
Twelve states plus the District of Columbia impose a state-level estate tax in 2026: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington. Estate taxes are paid by the estate before assets are distributed to heirs.
Which states have an inheritance tax in 2026?+
Six states impose an inheritance tax: Iowa (phasing out), Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Inheritance taxes are paid by the heirs receiving assets, and rates often depend on the heir's relationship to the deceased.
What is the difference between estate tax and inheritance tax?+
An estate tax is levied on the estate itself before distribution — the executor pays it. An inheritance tax is levied on each heir based on what they personally receive. Maryland is the only U.S. state that imposes both.
Which state has the lowest estate tax exemption?+
Oregon has the lowest state estate tax exemption at $1 million, followed by Rhode Island (around $1.8 million) and Massachusetts ($2 million). Estates above these thresholds may owe state tax even when no federal estate tax is due.
Can I avoid state estate tax by moving before death?+
Often yes — establishing legal domicile in a state without an estate tax (such as Florida, Texas, or Nevada) ahead of death typically eliminates state-level exposure. However, late-in-life moves attract scrutiny: the former state may challenge whether domicile truly changed.