United States · estate planning
State estate tax threshold checker.
Pick a state and an estate value to see its 2026 estate tax exemption, any inheritance tax, and how your estate compares to the state and federal thresholds.
Education only, not legal advice
This compares figures against published exemptions. It does not compute tax owed or replace an estate attorney. Nothing you enter leaves your browser.
Your estate
Threshold check
How it works
Twelve states and the District of Columbia levy an estate tax and five states levy an inheritance tax (Maryland has both). An estate tax is paid by the estate when its value exceeds the state exemption; an inheritance tax is paid by the heirs, at rates that depend on their relationship to the person who died. Enter a state and the estimated value of the taxable estate and the tool shows whether it is above that state’s exemption, by how much, and how it compares to the federal exemption of $15,000,000 for 2026. It does not compute the tax itself, because the state schedules are graduated and include deductions and, in some states, cliffs.
| State | Estate tax exemption | Estate tax rate | Inheritance tax exemption | Inheritance tax rate |
|---|---|---|---|---|
| Connecticut | $15,000,000 | 12% | - | - |
| District of Columbia | $4,988,400 | 11.2%-16.0% | - | - |
| Hawaii | $5,490,000 | 10%-20% | - | - |
| Illinois | $4,000,000 | 0.8%-16.0% | - | - |
| Kentucky | - | - | $1,000 | 0%-16% |
| Maine | $7,160,000 | 8%-12% | - | - |
| Maryland | $5,000,000 | 0.8%-16.0% | $1,000 | 0%-10% |
| Massachusetts | $2,000,000 | 0.8%-16.0% | - | - |
| Minnesota | $3,000,000 | 13%-16% | - | - |
| Nebraska | - | - | $100,000 | 0%-15% |
| New Jersey | - | - | $25,000 | 0%-16% |
| New York | $7,350,000 | 3.06%-16.00% | - | - |
| Oregon | $1,000,000 | 10%-16% | - | - |
| Pennsylvania | - | - | No exemption | 0%-15% |
| Rhode Island | $1,838,056 | 0.8%-16.0% | - | - |
| Vermont | $5,000,000 | 16% | - | - |
| Washington | $3,000,000 | 10%-20% | - | - |
For Kentucky, Nebraska and New Jersey the inheritance tax exemption shown is the maximum and varies by class of beneficiary; spouses are generally exempt. Maryland imposes no inheritance tax if the estate is $50,000 or less.
Sources and as-of date. Tax Foundation, Estate and Inheritance Taxes by State, 2026 (as of October 1, 2026; data from Bloomberg Tax and state statutes; retrieved October 2026). Washington’s 2026 law (SB 6347) restored its top rate to 20% and reset the exemption to $3 million effective July 1, 2026. For federal estate and gift tax see the estate and gift tax calculator.
Frequently asked questions
Which states have an estate tax in 2026?
Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington and the District of Columbia, according to the Tax Foundation.
Which states have an inheritance tax?
Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. Iowa repealed its inheritance tax as of 2025. The tax is paid by the heir and the rate depends on the relationship; spouses are generally exempt.
Which state has the lowest estate tax exemption?
Oregon has the lowest at $1,000,000, followed by Rhode Island at $1,838,056 and Massachusetts at $2,000,000 in the 2026 Tax Foundation table.
What is the federal estate tax exemption for 2026?
The Tax Foundation notes that the One Big Beautiful Bill Act raised the federal estate tax exemption to $15 million starting in 2026, indexed for inflation.
Does Washington have an estate tax?
Yes. Washington has a $3 million exemption and a top rate of 20% under SB 6347, effective July 1, 2026.
Does this tool calculate how much estate tax is owed?
No. It compares the value you enter with the state exemption. State schedules are graduated with deductions and in some cases cliffs, so ask an estate attorney for the amount owed.