MalpracticeTimeline

Estate and inheritance tax by state

Whether your state taxes estates or inheritances, the exemption, and the rates.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Rules have exceptions; open your state for details and the law it comes from.

13Yes
38No
51states and DC covered: 51 cross-checked

State estate tax: map

Alaska: No state estate taxAKMaine: Yes: estates over $7,160,000, taxed at 8%-12%MEVermont: Yes: estates over $5,000,000, taxed at 16%VTNew Hampshire: No state estate taxNHWashington: Yes: estates over $3,000,000, taxed at 10%-20%WAIdaho: No state estate taxIDMontana: No state estate taxMTNorth Dakota: No state estate taxNDMinnesota: Yes: estates over $3,000,000, taxed at 13%-16%MNIllinois: Yes: estates over $4,000,000, taxed at 0.8%-16%ILWisconsin: No state estate taxWIMichigan: No state estate taxMINew York: Yes: estates over $7,350,000, taxed at 3.06%-16%NYRhode Island: Yes: estates over $1,838,056, taxed at 0.8%-16%RIMassachusetts: Yes: estates over $2,000,000, taxed at 0.8%-16%MAOregon: Yes: estates over $1,000,000, taxed at 10%-16%ORNevada: No state estate taxNVWyoming: No state estate taxWYSouth Dakota: No state estate taxSDIowa: No state estate taxIAIndiana: No state estate taxINOhio: No state estate taxOHPennsylvania: No state estate taxPANew Jersey: No state estate taxNJConnecticut: Yes: estates over $15,000,000, taxed at 12%CTCalifornia: No state estate taxCAUtah: No state estate taxUTColorado: No state estate taxCONebraska: No state estate taxNEMissouri: No state estate taxMOKentucky: No state estate taxKYWest Virginia: No state estate taxWVVirginia: No state estate taxVAMaryland: Yes: estates over $5,000,000, taxed at 0.8%-16%MDDelaware: No state estate taxDEArizona: No state estate taxAZNew Mexico: No state estate taxNMKansas: No state estate taxKSArkansas: No state estate taxARTennessee: No state estate taxTNNorth Carolina: No state estate taxNCSouth Carolina: No state estate taxSCDistrict of Columbia: Yes: estates over $4,988,400, taxed at 11.2%-16%DCOklahoma: No state estate taxOKLouisiana: No state estate taxLAMississippi: No state estate taxMSAlabama: No state estate taxALGeorgia: No state estate taxGAHawaii: Yes: estates over $5,490,000, taxed at 10%-20%HITexas: No state estate taxTXFlorida: No state estate taxFL
  • Yes (13)
  • No (38)

Full table

StateEstate taxInheritance tax
AlabamaNo state estate taxNo inheritance tax
AlaskaNo state estate taxNo inheritance tax
ArizonaNo state estate taxNo inheritance tax
ArkansasNo state estate taxNo inheritance tax
CaliforniaNo state estate taxNo inheritance tax
ColoradoNo state estate taxNo inheritance tax
ConnecticutYes: estates over $15,000,000, taxed at 12%No inheritance tax
DelawareNo state estate taxNo inheritance tax
District of ColumbiaYes: estates over $4,988,400, taxed at 11.2%-16%No inheritance tax
FloridaNo state estate taxNo inheritance tax
GeorgiaNo state estate taxNo inheritance tax
HawaiiYes: estates over $5,490,000, taxed at 10%-20%No inheritance tax
IdahoNo state estate taxNo inheritance tax
IllinoisYes: estates over $4,000,000, taxed at 0.8%-16%No inheritance tax
IndianaNo state estate taxNo inheritance tax
IowaNo state estate taxNo inheritance tax
KansasNo state estate taxNo inheritance tax
KentuckyNo state estate taxYes: exemption Up to $1,000 depending on the heir; rates Up to 16%
LouisianaNo state estate taxNo inheritance tax
MaineYes: estates over $7,160,000, taxed at 8%-12%No inheritance tax
MarylandYes: estates over $5,000,000, taxed at 0.8%-16%Yes: exemption $1,000 (close relatives exempt); rates 10%
MassachusettsYes: estates over $2,000,000, taxed at 0.8%-16%No inheritance tax
MichiganNo state estate taxNo inheritance tax
MinnesotaYes: estates over $3,000,000, taxed at 13%-16%No inheritance tax
MississippiNo state estate taxNo inheritance tax
MissouriNo state estate taxNo inheritance tax
MontanaNo state estate taxNo inheritance tax
NebraskaNo state estate taxYes: exemption Up to $100,000 depending on the heir; rates Up to 15%
NevadaNo state estate taxNo inheritance tax
New HampshireNo state estate taxNo inheritance tax
New JerseyNo state estate taxYes: exemption Up to $25,000 depending on the heir; rates Up to 16%
New MexicoNo state estate taxNo inheritance tax
New YorkYes: estates over $7,350,000, taxed at 3.06%-16%No inheritance tax
North CarolinaNo state estate taxNo inheritance tax
North DakotaNo state estate taxNo inheritance tax
OhioNo state estate taxNo inheritance tax
OklahomaNo state estate taxNo inheritance tax
OregonYes: estates over $1,000,000, taxed at 10%-16%No inheritance tax
PennsylvaniaNo state estate taxYes: exemption No exemption (spouses are exempt); rates Up to 15%
Rhode IslandYes: estates over $1,838,056, taxed at 0.8%-16%No inheritance tax
South CarolinaNo state estate taxNo inheritance tax
South DakotaNo state estate taxNo inheritance tax
TennesseeNo state estate taxNo inheritance tax
TexasNo state estate taxNo inheritance tax
UtahNo state estate taxNo inheritance tax
VermontYes: estates over $5,000,000, taxed at 16%No inheritance tax
VirginiaNo state estate taxNo inheritance tax
WashingtonYes: estates over $3,000,000, taxed at 10%-20%No inheritance tax
West VirginiaNo state estate taxNo inheritance tax
WisconsinNo state estate taxNo inheritance tax
WyomingNo state estate taxNo inheritance tax

How we checked this

Figures come from the Tax Foundation's table as of October 1, 2026 (Bloomberg Tax and state statutes) and match AARP's 2026 list. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.