NEW YORK INHERITANCE AND ESTATE TAX · DEATHS IN 2026
New York inheritance and estate tax calculator
New York has no inheritance tax, but it taxes estates over $7,350,000 at rates up to 16%. Above 105% of the exclusion ($7,717,500), New York taxes the whole estate, not just the excess. On an $8,000,000 estate with nothing left to a spouse or charity, New York estate tax is $773,200, 9.66% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $773,200.00
- Federal estate tax
- $0.00
- New York estate tax
- $773,200.00
- New York exemption
- $7,350,000.00
New York and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | New York estate tax |
|---|---|---|
| $7,000,000 | $0 | $0 |
| $8,000,000 | $0 | $773,200 |
| $10,000,000 | $0 | $1,067,600 |
| $15,000,000 | $0 | $1,866,800 |
| $25,000,000 | $2,613,280 | $3,466,800 |
New York inheritance and estate tax questions
Does New York have an inheritance tax?
No. New York has no inheritance tax, but it taxes estates over $7,350,000 at rates up to 16%. Above 105% of the exclusion ($7,717,500), New York taxes the whole estate, not just the excess.
How much is New York estate tax on an $8,000,000 estate?
With nothing left to a spouse or charity, an $8,000,000 estate owes $773,200 of New York estate tax and a $10,000,000 estate owes $1,067,600. Neither owes federal estate tax, which starts above $15,000,000.
How does the New York estate tax cliff work?
Just over the exclusion, a credit cancels most of the tax; the credit shrinks as the estate grows and is gone at the cliff. A $7,500,000 estate owes $386,430, but an $8,000,000 estate owes $773,200, tax on the whole estate. Taxable gifts made in the three years before death are added back.
Can a small New York estate skip full probate?
When personal property is worth $50,000 or less, not counting property set off for the family, the Surrogate's Court can allow voluntary administration.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- New York adds back taxable gifts made in the three years before death; the calculator leaves lifetime gifts out.
- Above 105% of the exclusion ($7,717,500), New York taxes the whole estate, not just the excess.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
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.