Rankings · 50 states + DC
Estate & inheritance tax rankings by state
State-by-state comparisons across estate tax, inheritance tax, and probate costs, current as of May 2026, from IRS Statistics of Income, the Tax Foundation, and state fee schedules.
Data updated 2026-05-15
- 33
- States with neither death tax
- 13
- States + DC with an estate tax
- 6
- States with an inheritance tax
- $15M
- Federal exemption (permanent, 2026)
According to the Internal Revenue Service Statistics of Income, estate-tax returns are filed for only the largest estates above the federal exemption, which the One Big Beautiful Bill Act made a permanent $15.0M per person effective 2026 (signed July 4, 2025). These rankings combine that federal picture with state-level data from the Tax Foundation survey, current as of May 2026: 13 states plus DC levy their own estate tax, 6 states impose an inheritance tax, and 33 states levy neither. The 5 lowest-exemption states below average just $2.0M, a fraction of the federal $15.0M threshold. See our methodology for the full source list and how each ranking is built.
No Estate or Inheritance Tax States
33 states have neither estate nor inheritance tax, ideal for retirees and estate planning.
Lowest Estate Tax Exemptions
13 states impose estate tax. See which have the lowest thresholds that catch more estates.
Lowest Probate Cost States
States with the most affordable probate administration based on attorney fees and timelines.
Highest Estate Tax Rates
States imposing the highest estate tax rates, critical for large estate planning decisions.
Portfolio Snapshot
States With Lowest Estate Tax Exemptions →
| State | Exemption | Top Rate |
|---|---|---|
| #1 Oregon | $1.0M | 16% |
| #2 Rhode Island | $1.8M | 16% |
| #3 Massachusetts | $2.0M | 16% |
| #4 Washington | $2.2M | 20% |
| #5 Minnesota | $3.0M | 16% |
Every figure on PlainEstate is rendered directly from IRS Statistics of Income and state statutory data, no number is typed in by an editor. This page draws directly on IRS Statistics of Income and state statutory data, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of May 2026.