Federal Income Tax Calculator

INHERITANCE AND ESTATE TAX BY STATE · DEATHS IN 2026

Inheritance and estate tax by state (2026)

Twelve states and the District of Columbia tax estates and five states tax inheritances for deaths in 2026; Maryland does both, and the other 34 states have neither. On a $10,000,000 estate, Oregon charges the most, $1,102,500.

The estate

Tax on the estate

Total estate and inheritance tax
$100,000.00
Federal estate tax
$0.00
Washington estate tax
$100,000.00
Washington exemption
$3,000,000.00

Estate and inheritance tax in every state

Each state's estate and inheritance tax, and its estate tax on a $10,000,000 estate with nothing left to a spouse or charity, highest first. Federal estate tax on that estate is $0 in every state.

State estate and inheritance tax — deaths in 2026
State and ruleEstate tax on $10,000,000
OregonEstate tax over $1,000,000, up to 16%$1,102,500
WashingtonEstate tax over $3,000,000, up to 20%$1,100,000
New YorkEstate tax over $7,350,000, up to 16%$1,067,600
Rhode IslandEstate tax over $1,838,056, up to 16%$979,660
MassachusettsEstate tax over $2,000,000, up to 16%$968,000
IllinoisEstate tax over $4,000,000$926,923
MinnesotaEstate tax over $3,000,000, up to 16%$910,000
MarylandEstate tax over $5,000,000, up to 16%; inheritance tax up to 10%$800,000
VermontEstate tax over $5,000,000, up to 16%$800,000
District of ColumbiaEstate tax over $4,988,400, up to 16%$681,299
HawaiiEstate tax over $5,490,000, up to 20%$531,400
MaineEstate tax over $7,160,000, up to 12%$227,200
AlabamaNo estate or inheritance tax$0
AlaskaNo estate or inheritance tax$0
ArizonaNo estate or inheritance tax$0
ArkansasNo estate or inheritance tax$0
CaliforniaNo estate or inheritance tax$0
ColoradoNo estate or inheritance tax$0
ConnecticutEstate tax over $15,000,000, up to 12%$0
DelawareNo estate or inheritance tax$0
FloridaNo estate or inheritance tax$0
GeorgiaNo estate or inheritance tax$0
IdahoNo estate or inheritance tax$0
IndianaNo estate or inheritance tax$0
IowaNo estate or inheritance tax$0
KansasNo estate or inheritance tax$0
KentuckyInheritance tax up to 16%$0
LouisianaNo estate or inheritance tax$0
MichiganNo estate or inheritance tax$0
MississippiNo estate or inheritance tax$0
MissouriNo estate or inheritance tax$0
MontanaNo estate or inheritance tax$0
NebraskaInheritance tax up to 15%$0
NevadaNo estate or inheritance tax$0
New HampshireNo estate or inheritance tax$0
New JerseyInheritance tax up to 16%$0
New MexicoNo estate or inheritance tax$0
North CarolinaNo estate or inheritance tax$0
North DakotaNo estate or inheritance tax$0
OhioNo estate or inheritance tax$0
OklahomaNo estate or inheritance tax$0
PennsylvaniaInheritance tax up to 15%$0
South CarolinaNo estate or inheritance tax$0
South DakotaNo estate or inheritance tax$0
TennesseeNo estate or inheritance tax$0
TexasNo estate or inheritance tax$0
UtahNo estate or inheritance tax$0
VirginiaNo estate or inheritance tax$0
West VirginiaNo estate or inheritance tax$0
WisconsinNo estate or inheritance tax$0
WyomingNo estate or inheritance tax$0

Inheritance and estate tax by state questions

Which states have an inheritance tax?

Five: Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. Maryland also has an estate tax. Iowa's inheritance tax does not apply to deaths on or after January 1, 2025.

Which states have an estate tax?

Twelve states and the District of Columbia: Connecticut, the District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont and Washington. Exemptions run from $1,000,000 in Oregon to $15,000,000 in Connecticut.

Which state has the highest estate tax?

On a $10,000,000 estate with nothing left to a spouse or charity, Oregon ($1,102,500), Washington ($1,100,000) and New York ($1,067,600) charge the most for a death in 2026.

Is there a federal inheritance tax?

No. The federal government taxes the estate, not the heirs, and only above the $15,000,000 exclusion for 2026 deaths, at rates up to 40%. A $10,000,000 estate owes no federal estate tax.

What these figures leave out

Each state's page lists the rules its calculator does not apply, such as farm and small business deductions, apportionment for property in other states, and age-based exemptions for heirs.

Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.

Sources

Read the full assumptions and sources.

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