Estate and Inheritance Tax by State

An estate tax is charged on the whole estate and is paid by the estate before assets are distributed. An inheritance tax is charged on the share each beneficiary receives, and the rate usually depends on the beneficiary's relationship to the person who died.

No. Many states have neither tax. Others have only an estate tax, only an inheritance tax, or both. The state-by-state table shows which rule applies in each state.

Yes. State exemption amounts are set by state law and can be lower than the federal exemption. An estate below the federal exemption can still be above a state exemption and owe state tax.

Property left to a surviving spouse is often fully deductible for estate tax purposes, and spouses are commonly exempt from inheritance tax. The exact rule depends on the state and on how the property passes.

Estate planning tools such as lifetime gifts, trusts, and charitable bequests can affect how much tax is owed. The rules are technical and vary by state, so many people review their plan with an estate planning attorney or tax professional.

Of the 51 jurisdictions we checked, the answer is yes in 13 jurisdictions, no in 38. Yes: Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont and Washington.

Among the 13 jurisdictions with a single statewide figure, estate tax exemption ranges from $1,000,000 (Oregon) to $15,000,000 (Connecticut). The most common figure is $3,000,000 (2 jurisdictions). Check each state's page for exceptions.

Among the 13 jurisdictions with a single statewide figure, top estate tax rate ranges from 12% (Connecticut and Maine) to 20% (Hawaii and Washington). The most common figure is 16% (9 jurisdictions). Check each state's page for exceptions.

Of the 41 jurisdictions we checked, the answer is yes in 5 jurisdictions, no in 36. Yes: Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania.