Federal Income Tax Calculator

STATE INHERITANCE AND ESTATE TAX · DEATHS IN 2026

States with an inheritance or estate tax in 2026

Five states tax inheritances in 2026: Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. Iowa's inheritance tax does not apply to deaths on or after January 1, 2025. Twelve states and the District of Columbia tax estates, and Maryland taxes both.

States with an inheritance tax

What one heir owes on a $100,000 inheritance from a death in 2026, with a child's and a sibling's tax under each state.

Inheritance tax on $100,000 — deaths in 2026
StateNiece or nephewFriend or unrelated person
KentuckyChild $0 and brother or sister $0$0$12,670
MarylandChild $0 and brother or sister $0$10,000$10,000
NebraskaChild $0 and brother or sister $0$6,600$11,250
New JerseyChild $0 and brother or sister $8,250$15,000$15,000
PennsylvaniaChild $4,500 and brother or sister $12,000$15,000$15,000

States with an estate tax

Each state's estate tax for a death in 2026 on an estate with nothing left to a spouse or charity.

State estate tax — deaths in 2026
State and exemption$5,000,000 estate$10,000,000 estate
ConnecticutOver $15,000,000$0$0
District of ColumbiaOver $4,988,400$1,299$681,299
HawaiiOver $5,490,000$0$531,400
IllinoisOver $4,000,000$285,714$926,923
MaineOver $7,160,000$0$227,200
MarylandOver $5,000,000$0$800,000
MassachusettsOver $2,000,000$292,000$968,000
MinnesotaOver $3,000,000$260,000$910,000
New YorkOver $7,350,000$0$1,067,600
OregonOver $1,000,000$425,000$1,102,500
Rhode IslandOver $1,838,056$303,660$979,660
VermontOver $5,000,000$0$800,000
WashingtonOver $3,000,000$240,000$1,100,000

See every state's estate and inheritance tax.

Inheritance and estate tax state questions

Which states have an inheritance tax in 2026?

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

Which states have an estate tax in 2026?

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.

Does Maryland have both an estate and an inheritance tax?

Yes. It has an estate tax of 16% on the amount over $5,000,000, and a 10% inheritance tax on what nieces, nephews, other collateral heirs and friends inherit. Spouses, children, grandchildren, parents, siblings and charities are exempt from the inheritance tax. On a $6,000,000 estate the estate tax is $160,000; inheritance tax an heir pays is credited against it.

What is the difference between an estate tax and an inheritance tax?

An estate tax is charged on the whole estate before it is distributed, and the estate pays it. An inheritance tax is charged on what each heir receives, the heir pays it, and the rate depends on the heir's relationship to the person who died. Spouses are exempt from both.

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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