Estate & inheritance tax · 50 states + DC
Which states tax your estate, and what does probate cost?
Estate-tax exemptions, inheritance-tax schedules, and probate costs for every state, in plain language - built on IRS Statistics of Income data and state fee schedules.
- 13
- States with an estate tax (incl. DC)
- 6
- States with an inheritance tax
- 33
- States with neither tax
- $15M
- Federal exemption, 2026 (permanent)
The national picture
Most Americans owe no estate tax, the federal exemption is a permanent $15M - but 13 states (plus DC) levy their own, some starting as low as $1M.
- $15M
- Federal exemption, 2026 (40% top rate)
- 13
- States + DC with a state estate tax
- $1M
- Lowest state exemption (Oregon)
- 20%
- Highest state top rate
Estate tax is paid by the estate; inheritance tax is paid by the beneficiary. Six states levy an inheritance tax.
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 | $1,838,056 | 16% |
| Massachusetts | $2,000,000 | 16% |
| Washington | $2,193,000 | 20% |
| Minnesota | $3,000,000 | 16% |
| Illinois | $4,000,000 | 16% |
| District of Columbia | $4,988,400 | 16% |
| Maryland +Inheritance | $5,000,000 | 16% |
| Vermont | $5,000,000 | 16% |
| Hawaii | $5,490,000 | 20% |
| Maine | $6,800,000 | 12% |
| New York | $7,350,000 | 16% |
| Connecticut | $15,000,000 | 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.
The federal exemption has changed. The 2017 Tax Cuts and Jobs Act doubling was scheduled to sunset after 2025, but the One Big Beautiful Bill Act (July 2025) repealed that sunset and set a permanent $15M exemption. Read our guide to the repealed 2026 sunset to understand what it 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.
Explore Estate Planning Data
How States Break Down on Both Taxes
Of the 51 jurisdictions we track, 33 levy neither an estate nor an inheritance tax, 12 levy an estate tax only, 5 levy an inheritance tax only , and 1 levies both. Among the 13 estate-tax states, the average state-level exemption is $4.90M, well below the permanent $15M federal exemption.
Guides & Analysis
Editorial research and plain-language explainers from our team. Every guide is written to help you read the underlying public data correctly.
How to use this data
Your federal estate tax bill is unlikely, the exemption is a permanent $15M - so the real variables are your state and your probate costs.
- If your estate is below $15M, no federal estate tax is due, but 13 states tax estates at far lower thresholds. See the lowest state exemptions
- Probate cost and timeline vary widely by state, independent of estate tax. Compare probate costs
- Estimate your combined federal + state liability for any estate size and year. Open the calculator
This is general information from public data, not legal or tax advice. Consult a qualified estate-planning attorney for your situation.
About this data
How PlainEstate works, and why you can trust these numbers
What this site is
PlainEstate is a plain-language reference for federal and state estate tax, inheritance tax, and probate costs. Federal estate tax figures come from IRS Statistics of Income returns data; state estate/inheritance tax rates and exemptions come from state tax codes and the Tax Foundation; probate costs and small-estate thresholds come from official state court fee schedules and statutory codes.
Editorial process
- Source. Pull IRS Statistics of Income estate tax return data, state estate/inheritance tax statutes, and official state court probate fee schedules.
- Verify. Cross-check each state's exemption threshold and rate against its own tax code citation and the Tax Foundation's summary.
- Publish. Build federal and per-state pages showing exemptions, rates, and probate costs, always labeled as informational, not legal or tax advice.
Editorial independence & corrections
The PlainEstate editorial team is independent and accepts no advertising or sponsorship from estate-planning firms. Found a figure that looks wrong? Reach us via the contact page and we will verify against the source statute or IRS release. See our methodology for full source attribution.
Frequently asked
What is the federal estate tax and who pays it?
The federal estate tax applies to estates above the exemption threshold. Only a small fraction of estates, typically fewer than 0.2%, owe federal estate tax. Estates below the exemption pay nothing. The IRS SOI data on PlainEstate shows exactly how many estates paid tax each year and the amounts paid.
What is the difference between estate tax and inheritance tax?
An estate tax is paid by the estate before assets are distributed to heirs; an inheritance tax is paid by the heirs when they receive assets, with the rate sometimes varying by the heir's relationship to the deceased.
What is probate and how much does it cost?
Probate is the legal process of administering a deceased person's estate. Total probate costs typically range from 3 to 7 percent of the estate's gross value, varying significantly by state and estate complexity.
Does PlainEstate provide legal advice?
No. PlainEstate is an informational resource only. Tax laws, exemption amounts, and probate procedures change frequently. Always consult a licensed estate planning attorney before making estate planning decisions.