Estate Tax by State
Public-data reference. for PlainEstate.
51-jurisdiction estate/inheritance tax + probate intel with IRS SOI data, rankings, 2025/2026 TCJA sunset calculator.
Compare estate tax exemptions, inheritance tax rates, and probate costs across all 50 states. The federal exemption is currently $7,000,000 — but may drop to ~$7,000,000 in 2026.
States with Estate Tax
13 states (plus DC) impose an estate tax — often with much lower exemptions than the federal threshold.
| State | Exemption | Top Rate |
|---|---|---|
| Oregon | $1,000,000 | 16% |
| Rhode Island | $1,733,264 | 16% |
| Massachusetts | $2,000,000 | 16% |
| Washington | $2,193,000 | 20% |
| Minnesota | $3,000,000 | 16% |
| Illinois | $4,000,000 | 16% |
| District of Columbia | $4,710,000 | 16% |
| Maryland +Inheritance | $5,000,000 | 16% |
| Vermont | $5,000,000 | 16% |
| Hawaii | $5,490,000 | 20% |
| Maine | $6,800,000 | 12% |
| New York | $6,940,000 | 16% |
| Connecticut | $13,610,000 | 12% |
States with Inheritance Tax
Unlike estate tax (paid by the estate), inheritance tax is paid by the beneficiary. Rates often depend on your relationship to the deceased.
Federal Estate Tax Statistics (2022)
Source: IRS Statistics of Income Division IRS Statistics of Income Division
Your Guide to Estate Tax and Probate Planning
PlainEstate is a free resource that helps Americans understand estate tax rules, inheritance tax obligations, and probate costs across all 50 states. We compile official data from the IRS Statistics of Income Division, state tax agencies, and court fee schedules into a single, easy-to-navigate reference.
Whether you are evaluating states for retirement, planning a wealth transfer, or simply trying to understand how estate taxes work, our tools and guides break down complex tax law into plain language. Our estate tax calculator estimates combined federal and state liability for any estate size.
Estate planning is especially urgent right now. The federal estate tax exemption is set to drop significantly when the Tax Cuts and Jobs Act expires. Read our guide to the 2026 sunset to understand what this means for your family, or explore our estate planning basics to get started.
Browse our full guide library covering trust types, probate avoidance strategies, gift tax rules, and community property distinctions to make informed decisions about your estate plan.
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Guides & Analysis
Editorial research and plain-language explainers from our team. Every guide is written to help you read the underlying public data correctly.