Estate & Inheritance Tax by State
Only 12 states + DC have an estate tax, and 6 states have an inheritance tax. The other 33 states have neither. If you're planning your estate, where you live matters.
33 states
have NO estate or inheritance tax
20%
highest rate (Hawaii, Washington)
$1M
lowest exemption (Oregon)
States That Tax Estates or Inheritances
| State | Tax Type | Exemption | Top Rate | Notes |
|---|---|---|---|---|
| Hawaii | Estate | $5,490,000 | 20.00% | Highest top rate in US (20%) |
| Washington | Estate | $2,193,000 | 20.00% | 20% top rate, $2.19M exemption |
| District of Columbia | Estate | $4,710,800 | 16.00% | $4.71M exemption |
| Illinois | Estate | $4,000,000 | 16.00% | $4M exemption |
| Maryland | Both | $5,000,000 | 16.00% | Has BOTH estate AND inheritance tax |
| Massachusetts | Estate | $2,000,000 | 16.00% | Lowest exemption ($2M) — catches more estates |
| Minnesota | Estate | $3,000,000 | 16.00% | $3M exemption |
| New York | Estate | $6,940,000 | 16.00% | $6.94M exemption, cliff: lose entire exemption if estate exceeds 105% |
| Oregon | Estate | $1,000,000 | 16.00% | Lowest exemption ($1M) — most likely to affect you |
| Rhode Island | Estate | $1,774,583 | 16.00% | $1.77M exemption, indexed to inflation |
| Vermont | Estate | $5,000,000 | 16.00% | $5M exemption |
| Kentucky | Inheritance | Varies | 16.00% | Applies to non-spouse, non-child beneficiaries |
| New Jersey | Inheritance | Varies | 16.00% | No estate tax but has inheritance tax |
| Nebraska | Inheritance | Varies | 15.00% | Rates vary by relationship (1-15%) |
| Pennsylvania | Inheritance | Varies | 15.00% | 4.5% children, 12% siblings, 15% others |
| Connecticut | Estate | $13,610,000 | 12.00% | Exemption matches federal ($13.61M) |
| Maine | Estate | $6,800,000 | 12.00% | $6.8M exemption |
| Iowa | Inheritance | Varies | 6.00% | Being phased out by 2025 |
States With No Estate or Inheritance Tax
AlabamaAlaskaArizonaArkansasCaliforniaColoradoDelawareFloridaGeorgiaIdahoIndianaKansasLouisianaMichiganMississippiMissouriMontanaNevadaNew HampshireNew MexicoNorth CarolinaNorth DakotaOhioOklahomaSouth CarolinaSouth DakotaTennesseeTexasUtahVirginiaWest VirginiaWisconsinWyoming
Estate vs Inheritance Tax:
- Estate tax — paid by the estate (dead person's assets) before distribution to heirs
- Inheritance tax — paid by the person receiving the inheritance
- The federal estate tax exemption is $13.61M (2024). State exemptions are often much lower.
- Maryland is the only state with BOTH an estate tax and an inheritance tax.