Estate Tax by State — 2026 State Estate Tax Guide
Only 13 states and DC impose a state-level estate tax. Most states have no estate tax — only the federal estate tax applies, and only to estates over $13.99 million (2026). States with estate taxes generally have lower exemptions, ranging from $1 million (Oregon, Massachusetts) to $9.1 million (Connecticut). If you live in a high-tax state, state estate tax planning is often just as important as federal planning.
State Estate Taxes: A Separate Layer of Tax
Most Americans are aware of the federal estate tax — the tax imposed on very large estates above the federal exemption. What fewer people realize is that 13 states and DC impose their own estate tax, completely separate from the federal tax. And in most of those states, the exemption is significantly lower than the federal threshold.
Massachusetts and Oregon, for example, impose estate tax on estates above $1 million — a threshold that encompasses far more middle- class families than the $13.99 million federal exemption. In Washington State, the top marginal estate tax rate reaches 20%. For families living in these states with estates between $1 million and $13.99 million, state estate tax planning is critical even though no federal tax applies.
For residents of the remaining 37 states, only the federal estate tax applies — and only to estates exceeding the federal exemption, which covers most families. Use our estate tax calculator to estimate your federal and state estate tax exposure.
Community Property and the Double Step-Up Advantage
Residents of the nine community property states enjoy a significant estate planning advantage: when one spouse dies, both halves of community property receive a stepped-up cost basis to fair market value. Heirs who sell inherited assets pay capital gains tax only on appreciation after the date of death — not the original purchase price decades ago. In common-law states, only the decedent's half gets the step-up; the surviving spouse's original basis is unchanged. For couples who bought real estate or investments before 1990, this “double step-up” can eliminate six-figure capital gains tax bills that common-law state residents cannot avoid.
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50-State Comparison
| State | Estate Tax Status | Exemption / Notes | Key Statute |
|---|---|---|---|
| Alabama | No state estate tax | Federal estate tax still applies above federal threshold | Ala. Code § 43-2-848 |
| Alaska | No state estate tax | Federal estate tax still applies above federal threshold | Alaska Stat. § 13.16 |
| Arizona | No state estate tax | Federal estate tax still applies above federal threshold | A.R.S. § 14-3719 |
| Arkansas | No state estate tax | Federal estate tax still applies above federal threshold | Ark. Code § 28-48-108 |
| California | No state estate tax | Federal estate tax still applies above federal threshold | Cal. Prob. Code §§ 10800, 10810 |
| Colorado | No state estate tax | Federal estate tax still applies above federal threshold | C.R.S. § 15-12-719 |
| Connecticut | Estate tax applies | Exemption: $13.6M | Conn. Gen. Stat. § 45a-107 |
| Delaware | No state estate tax | Federal estate tax still applies above federal threshold | Del. Code tit. 12, § 2304 |
| District of Columbia | Estate tax applies | Exemption: $4.5M | D.C. Code § 20-751 |
| Florida | No state estate tax | Federal estate tax still applies above federal threshold | Fla. Stat. §§ 733.617, 733.6171 |
| Georgia | No state estate tax | Federal estate tax still applies above federal threshold | O.C.G.A. § 53-6-60 |
| Hawaii | Estate tax applies | Exemption: $5.5M | HRS § 560:3-719 |
| Idaho | No state estate tax | Federal estate tax still applies above federal threshold | Idaho Code § 15-3-719 |
| Illinois | Estate tax applies | Exemption: $4.0M | 755 ILCS 5/27-2 |
| Indiana | No state estate tax | Federal estate tax still applies above federal threshold | Ind. Code § 29-1-10-13 |
| Iowa | No state estate tax | Federal estate tax still applies above federal threshold | Iowa Code §§ 633.197, 633A.3107 |
| Kansas | No state estate tax | Federal estate tax still applies above federal threshold | K.S.A. § 59-1717 |
| Kentucky | No state estate tax | Federal estate tax still applies above federal threshold | KRS § 395.150 |
| Louisiana | No state estate tax | Federal estate tax still applies above federal threshold | La. C.C.P. Art. 3431 |
| Maine | Estate tax applies | Exemption: $6.8M | 18-C M.R.S. § 3-719 |
| Maryland | Estate tax applies | Exemption: $5.0M | MD Est. & Trusts § 7-601 |
| Massachusetts | Estate tax applies | Exemption: $2.0M | ALM GL ch. 190B, § 3-719 |
| Michigan | No state estate tax | Federal estate tax still applies above federal threshold | MCL § 700.3719 |
| Minnesota | Estate tax applies | Exemption: $3.0M | Minn. Stat. § 524.3-719 |
| Mississippi | No state estate tax | Federal estate tax still applies above federal threshold | Miss. Code § 91-7-299 |
| Missouri | No state estate tax | Federal estate tax still applies above federal threshold | RSMo § 473.153 |
| Montana | No state estate tax | Federal estate tax still applies above federal threshold | MCA § 72-3-631 |
| Nebraska | No state estate tax | Federal estate tax still applies above federal threshold | Neb. Rev. Stat. § 30-2479 |
| Nevada | No state estate tax | Federal estate tax still applies above federal threshold | NRS § 150.020 |
| New Hampshire | No state estate tax | Federal estate tax still applies above federal threshold | RSA § 553:6 |
| New Jersey | No state estate tax | Federal estate tax still applies above federal threshold | N.J.S.A. 3B:18-14 |
| New Mexico | No state estate tax | Federal estate tax still applies above federal threshold | NMSA § 45-3-719 |
| New York | Estate tax applies | Exemption: $7.2M | SCPA §§ 2307, 2110 |
| North Carolina | No state estate tax | Federal estate tax still applies above federal threshold | N.C.G.S. § 28A-23-3 |
| North Dakota | No state estate tax | Federal estate tax still applies above federal threshold | N.D.C.C. § 30.1-18-19 |
| Ohio | No state estate tax | Federal estate tax still applies above federal threshold | ORC §§ 2113.35, 2113.36 |
| Oklahoma | No state estate tax | Federal estate tax still applies above federal threshold | 58 O.S. § 527 |
| Oregon | Estate tax applies | Exemption: $1.0M | ORS § 116.173 |
| Pennsylvania | No state estate tax | Federal estate tax still applies above federal threshold | 20 Pa.C.S. § 3537 |
| Rhode Island | Estate tax applies | Exemption: $1.8M | R.I. Gen. Laws § 33-14 |
| South Carolina | No state estate tax | Federal estate tax still applies above federal threshold | S.C. Code § 62-3-719 |
| South Dakota | No state estate tax | Federal estate tax still applies above federal threshold | SDCL § 30-22-6 |
| Tennessee | No state estate tax | Federal estate tax still applies above federal threshold | Tenn. Code § 30-2-606 |
| Texas | No state estate tax | Federal estate tax still applies above federal threshold | Tex. Est. Code § 352.002 |
| Utah | No state estate tax | Federal estate tax still applies above federal threshold | Utah Code § 75-3-719 |
| Vermont | Estate tax applies | Exemption: $5.0M | 14 V.S.A. § 1218 |
| Virginia | No state estate tax | Federal estate tax still applies above federal threshold | Va. Code § 64.2-1208 |
| Washington | Estate tax applies | Exemption: $2.2M | RCW § 11.48.210 |
| West Virginia | No state estate tax | Federal estate tax still applies above federal threshold | W. Va. Code § 44-4-12 |
| Wisconsin | No state estate tax | Federal estate tax still applies above federal threshold | Wis. Stat. § 857.05 |
| Wyoming | No state estate tax | Federal estate tax still applies above federal threshold | Wyo. Stat. §§ 2-7-803, 2-7-804 |
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Frequently Asked Questions
Which states have a state estate tax?▾
As of 2026, 13 states and the District of Columbia impose their own estate tax: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington State, and DC. These taxes are separate from — and in addition to — the federal estate tax. Most state estate taxes have lower exemptions than the federal exemption, meaning more estates pay state tax than federal tax.
What is the federal estate tax exemption for 2026?▾
The federal estate tax exemption for 2026 is $15 million per individual ($30 million for married couples using portability), set by the One Big Beautiful Bill Act of 2025 which made the higher exemption permanent. Estates below this threshold owe no federal estate tax.
Is the estate tax different from the inheritance tax?▾
Yes. The estate tax is imposed on the estate itself before assets are distributed — the estate pays the tax based on the total value of everything the deceased owned. The inheritance tax is imposed on the beneficiary who receives assets — each heir pays tax on what they receive, with rates varying by the heir's relationship to the deceased (spouses are almost always exempt; children pay less; unrelated heirs pay most). Six states have inheritance taxes: Iowa, Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Maryland imposes both.
Can estate taxes be reduced or avoided?▾
Yes, there are several legal strategies. The marital deduction allows unlimited transfers to a surviving spouse tax-free. Gifts made during your lifetime reduce your taxable estate, subject to the annual gift tax exclusion ($18,000 per recipient in 2024). Irrevocable trusts (GRATs, SLATs, IDGTs) can remove assets from your taxable estate while keeping some family benefit. Life insurance held in an irrevocable life insurance trust (ILIT) passes outside the estate. Charitable giving through a charitable remainder trust or direct bequest reduces the taxable estate and generates an income tax deduction.
What is portability and how does it help married couples?▾
Portability allows a surviving spouse to use any unused portion of their deceased spouse's federal estate tax exemption. If the first spouse to die uses only $5 million of their $13.99 million exemption, the surviving spouse can claim the remaining $8.99 million in addition to their own $13.99 million — for a combined $22.98 million exemption. Portability requires filing a federal estate tax return (Form 706) even if no tax is owed, within 9 months of death (or up to 5 years with an IRS revenue procedure). Most states do not have portability for state estate tax.
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