Estate and inheritance tax by state (2026)
As of October 22, 2026, 13 jurisdictions (12 states and DC) levy their own estate tax and 5 states levy an inheritance tax (Maryland has both). The lowest estate tax exemption we could confirm is Oregon at $1,000,000, against a federal exclusion of $15,000,000.
- Estate tax is paid by the estate, on the size of what the person left. Exemptions are far below the federal $15,000,000.
- Inheritance tax is paid by the heir, and the rate depends on how close the heir is. Spouses are exempt everywhere. Children are exempt in Kentucky, Maryland and New Jersey, but not in Nebraska or Pennsylvania.
- The state where the person lived decides, plus any real estate they owned in other states. Where the heir lives does not matter.
| Jurisdiction | Type | Exemption (2026 deaths) | Top rate | Top rate starts at | Who pays and key rules | Source | Checked |
|---|---|---|---|---|---|---|---|
| Connecticut | Estate tax | $15,000,000 (matches the federal exclusion) | 12% | Flat 12% above the exemption | Total Connecticut estate and gift tax is capped at $15,000,000. | portal.ct.gov; cga.ct.gov | Primary source read |
| District of Columbia | Estate tax | $4,988,400 | 16% | Over $10,000,000 | Graduated from 11.2% to 16%. Exclusion is indexed each year. | otr.cfo.dc.gov | Primary source read |
| Hawaii | Estate tax | $5,490,000 (2025 figure; 2026 form not yet published) | 20% | Over $10,000,000 | Hawaii's 2026 instructions were not out when we checked, so this row is marked verify. Portability allowed. | files.hawaii.gov; data.capitol.hawaii.gov | Verify |
| Illinois | Estate tax | $4,000,000 | 16% | Over $10,040,000 (credit-table top bracket) | Once the estate passes $4,000,000 tax is computed from the first dollar over the threshold, so the effective rate just above it is steep. Top rate verify. | illinoisattorneygeneral.gov; lawfilesext.leg.wa.gov | Verify |
| Maine | Estate tax | $7,160,000 | 12% | Over $13,160,000 | Brackets of 8%, 10% and 12%. Indexed each year. | web.archive.org; legislature.maine.gov; web.archive.org | Primary source read |
| Maryland | Estate tax | $5,000,000 (plus unused spousal exclusion) | 16% | Over $10,040,000 | Also levies an inheritance tax, the only jurisdiction with both. Credit for inheritance tax paid. | mgaleg.maryland.gov; mgaleg.maryland.gov | Primary source read |
| Massachusetts | Estate tax | $2,000,000 | 16% | Over $10,040,000 (credit-table top bracket) | No tax if the federal taxable estate is $2,000,000 or less (deaths on or after 1/1/2023). A credit of up to $99,600 applies. Not indexed. | malegislature.gov; lawfilesext.leg.wa.gov | Exemption or rate read at source; one thing to verify |
| Minnesota | Estate tax | $3,000,000 | 16% | Over $10,100,000 | Qualified small business and farm deduction up to $2,000,000 for 2026 deaths. | revenue.state.mn.us; revisor.mn.gov | Primary source read |
| New York | Estate tax | $7,350,000 | 16% | Over $10,100,000 | Cliff: if the New York taxable estate is over 105% of the exemption ($7,717,500) the exemption is lost. No portability. | tax.ny.gov; tax.ny.gov | Primary source read |
| Oregon | Estate tax | $1,000,000 | 16% | $9,500,000 or more | Not indexed. Return required at a $1,000,000 gross estate. Read on the 2025 instructions and statute; 2026 instructions were not out. | oregon.public.law; oregon.gov; oregon.gov | Primary source read |
| Rhode Island | Estate tax | $1,838,056 | 16% | Over $10,040,000 (credit-table top bracket) | Threshold and a $87,940 credit are indexed each year. | tax.ri.gov; webserver.rilegislature.gov; lawfilesext.leg.wa.gov | Exemption or rate read at source; one thing to verify |
| Vermont | Estate tax | $5,000,000 | 16% | Flat 16% above $5,000,000 | Taxable gifts within two years of death are added to the estate. | tax.vermont.gov; legislature.vermont.gov | Primary source read |
| Washington | Estate tax | $3,000,000 for deaths on or after 7/1/2026 | 20% | Over $9,000,000 | Deaths 1/1 to 6/30/2026: exemption $3,076,000 and a 35% top rate. SB 6347 (signed 3/24/2026) set the 20% top rate and $3,000,000 exemption from 7/1/2026. | dor.wa.gov; app.leg.wa.gov | Primary source read |
| Kentucky | Inheritance tax | Class A (spouse, parents, children, grandchildren, siblings) exempt; Class B $1,000; Class C $500 | 16% | Class B 4% to 16%; Class C 6% to 16% | Class A heirs (spouse, parents, children, grandchildren, siblings) pay nothing. Return due within 18 months of death. | revenue.ky.gov; revenue.ky.gov | Exemption or rate read at source; one thing to verify |
| Maryland | Inheritance tax | Spouse, lineal heirs and siblings exempt; $1,000 per other heir | 10% | Flat 10% above $1,000 per heir | Applies to collateral heirs (nieces, nephews, aunts, uncles, cousins) and friends. Spouse, children, grandchildren, parents and siblings are exempt. | registers.maryland.gov | Primary source read |
| Nebraska | Inheritance tax | Spouse and anyone under 22 exempt; first $100,000 (Class 1), $40,000 (Class 2), $25,000 (Class 3) per heir | 15% | Class 3 above $25,000 | Class 1 (children, parents, siblings) 1% over $100,000. Class 2 (aunts, uncles, nieces, nephews) 11% over $40,000. Class 3 (all others) 15% over $25,000. Paid to the county. | nebraskalegislature.gov; nebraskalegislature.gov; nebraskalegislature.gov | Primary source read |
| New Jersey | Inheritance tax | Class A (spouse, children, grandchildren, parents) exempt; first $25,000 for Class C | 16% | Class C over $1,700,000; Class D over $700,000 | Class C (siblings, children-in-law) 11% to 16%. Class D (everyone else) 15%, then 16%. Estate tax repealed for deaths on or after 1/1/2018. | nj.gov; nj.gov | Primary source read |
| Pennsylvania | Inheritance tax | Spouse 0%; parent of a child 21 or younger 0%; charities exempt | 15% | Flat rates from the first dollar | 4.5% for children and other lineal heirs, 12% for siblings, 15% for other heirs. Farmland exempt to eligible recipients. | pa.gov | Primary source read |
| Iowa | Inheritance tax (repealed) | Repealed for deaths on or after January 1, 2025 | 0% | Repealed | No Iowa inheritance tax for deaths on or after January 1, 2025. | legis.iowa.gov | Primary source read |
Cite this table
Free to use with a link back. Copy the attribution or download the CSV or JSON.
Methodology
Each row records the exemption and top rate the state publishes for deaths in calendar 2026, read on the state revenue department, comptroller, treasury or statute listed in the Source column on October 22, 2026. Where a 2026 figure was not published, the row says "verify" and is left out of every count above. Federal figures come from the IRS. Rates are marginal: the top rate applies only to the part of the estate above the level shown. This page covers state taxes only and does not compute any estate's bill.
Sources
Federal:
- https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- https://www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
- https://www.law.cornell.edu/uscode/text/26/2001
State sources (19 rows)
- Connecticut (Estate tax): portal.ct.gov; cga.ct.gov
- District of Columbia (Estate tax): otr.cfo.dc.gov
- Hawaii (Estate tax): files.hawaii.gov; data.capitol.hawaii.gov
- Illinois (Estate tax): illinoisattorneygeneral.gov; lawfilesext.leg.wa.gov
- Maine (Estate tax): web.archive.org; legislature.maine.gov; web.archive.org
- Maryland (Estate tax): mgaleg.maryland.gov; mgaleg.maryland.gov
- Massachusetts (Estate tax): malegislature.gov; lawfilesext.leg.wa.gov
- Minnesota (Estate tax): revenue.state.mn.us; revisor.mn.gov
- New York (Estate tax): tax.ny.gov; tax.ny.gov
- Oregon (Estate tax): oregon.public.law; oregon.gov; oregon.gov
- Rhode Island (Estate tax): tax.ri.gov; webserver.rilegislature.gov; lawfilesext.leg.wa.gov
- Vermont (Estate tax): tax.vermont.gov; legislature.vermont.gov
- Washington (Estate tax): dor.wa.gov; app.leg.wa.gov
- Kentucky (Inheritance tax): revenue.ky.gov; revenue.ky.gov
- Maryland (Inheritance tax): registers.maryland.gov
- Nebraska (Inheritance tax): nebraskalegislature.gov; nebraskalegislature.gov; nebraskalegislature.gov
- New Jersey (Inheritance tax): nj.gov; nj.gov
- Pennsylvania (Inheritance tax): pa.gov
- Iowa (Inheritance tax (repealed)): legis.iowa.gov
Law changes we checked
- WA: SB 6347 (2026 c 209), signed 2026-03-24: rolls back 2025 rate increases (35% top) to 20% top for deaths on/after 2026-07-01; exclusion $3,076,000 (1/1-6/30/2026) then $3,000,000, no longer indexed. 2025 c 421 (ESSB 5813) had raised rates (10%-35%) for deaths 7/1/2025-6/30/2026. Source
- WA: DOR page: 'Important estate tax changes effective with dates of death occurring in 2026' Source
- VT: 2026 legislation raised the estate tax FILING threshold to $5M to match payment threshold, effective 2026-06-18 (bill number not identified). Source
- NE: LB838 (approved 2026-04-14) amended 77-2004 (operative 2026-07-18): restructuring only; Class 1 rate/exemption unchanged (1% over $100,000). Source
- MA: 2025 c.9 s.35 (eff. 2025-08-01) amended c.65C s.2A credit base (adds back certain property; non-MA real property). $2M exemption (2023 law) unchanged. Source
- IA: Inheritance tax fully repealed for deaths on/after 2025-01-01 (2021 Acts ch 177). Source
- FED: OBBBA (P.L. 119-21) permanently set the basic exclusion at $15M for 2026, inflation-indexed after. Source
- HI: Act 123 (2025) conformed to IRC as of 12/31/2024 except the $5,490,000 exclusion. 2026 bills SB 721 / SB 2469 / HB 2148 (lower exclusion, 3% unrealized gains surcharge) not confirmed enacted. Source
- OR: SB 1511 (2026): $2.5M deduction for deaths on/after 2027-01-01 passed Senate 22-5; OLIS shows in House Revenue Committee, no chapter number (not enacted). Source
- MD: SB 211 (2026) would repeal estate tax for deaths on/after 2026-07-01; MGA page shows hearing only, no enactment found. MD exemption remains $5M. Source
- RI: 2026 bills (H 8190, H 7312, S 2019, S 2251) to raise/eliminate estate tax not shown enacted; RI threshold indexed to $1,838,056 for 2026. Source
- ME: HP 1071 (2025) proposed $1M exclusion; MRS shows 2026 exclusion $7,160,000, so not applied. Source
Changelog
- 2026-10-22: first edition.
The Retirement Literacy Foundation is a nonprofit and sells nothing here. State rules change and many have income tests; confirm your own numbers on the linked state revenue department page or with a tax professional.
Hans Goldstein is an Enrolled Agent, admitted to practice before the Internal Revenue Service. Not affiliated with or endorsed by the IRS. General education, not tax or legal advice for your situation. Cite as: Retirement Literacy Foundation, "Estate and inheritance tax by state (2026)," October 22, 2026, https://retirementliteracyfoundation.org/data/estate-and-inheritance-tax-by-state-2026/