Rankings · Estate-tax rates
States with the highest estate-tax rates
The 13 states (and DC) that levy their own estate tax, ranked by top marginal rate, on top of the 40% federal rate for the largest estates.
Data updated 2026-05-15
- 20%
- Highest state top rate (Washington, Hawaii)
- 12%
- Lowest top rate among taxing states
- 13
- States + DC with an estate tax
- 40%
- Federal top rate (stacks on state)
According to the Tax Foundation State Estate and Inheritance Tax Survey of 2024, every state estate tax stacks on top of the 40% federal top rate that applies above the exemption, a permanent $15,000,000 per person set by the One Big Beautiful Bill Act, effective 2026 (signed July 4, 2025). State top rates in our data reach as high as 20%, so the worst-case combined federal-and-state burden on the largest estates can approach $50,000 of tax on every $100,000 above the threshold. See our methodology for sources and how the combined-rate figures are calculated.
The verdict
Washington and Hawaii levy the nation's highest state estate-tax rate at 20% - but rates alone mislead: a high rate over a high exemption can tax fewer estates than a low rate over a low one.
- 20%
- Top rate (Washington & Hawaii)
- 13
- Taxing states + DC
- 40%
- Federal rate, stacks on top
- ~52%
- Worst-case combined rate
Top estate-tax rate by state
13 states + DC, ranked by top marginal rate
| # | State | Top Rate | Min Rate | Exemption | Combined Max |
|---|---|---|---|---|---|
| #1 | Washington | 20% | 10% | $2.19M | ~52% |
| #2 | Hawaii | 20% | 10% | $5.49M | ~52% |
| #3 | Oregon | 16% | 10% | $1.00M | ~50% |
| #4 | Rhode Island | 16% | 0.8% | $1.84M | ~50% |
| #5 | Massachusetts | 16% | 0.8% | $2.00M | ~50% |
| #6 | Minnesota | 16% | 13% | $3.00M | ~50% |
| #7 | Illinois | 16% | 0.8% | $4.00M | ~50% |
| #8 | District of Columbia | 16% | 11.2% | $4.99M | ~50% |
| #9 | Maryland | 16% | 0.8% | $5.00M | ~50% |
| #10 | Vermont | 16% | 16% | $5.00M | ~50% |
| #11 | New York | 16% | 3.06% | $7.35M | ~50% |
| #12 | Maine | 12% | 8% | $6.80M | ~47% |
| #13 | Connecticut | 12% | - | $15.00M | ~47% |
About "Combined Max"
The "Combined Max" column shows an approximate worst-case combined rate: the 40% federal top rate plus the state top rate, minus overlap (since state estate taxes are deductible against the federal taxable estate). Actual combined burden depends on estate size, deductions, and exemption stacking. This is illustrative only.
What the rates mean
A high top rate only bites at the top of a large estate, the exemption decides whether you owe anything at all.
- Washington and Hawaii apply the 20% top rate, but only to the portion of an estate above their exemption. See which states tax soonest
- Combined federal + state burden can approach 50% at the very top, planning matters most for the largest estates. Estate planning basics
- Estimate your own combined liability for any estate size and state. Open the calculator
Rates reflect current law and may change. Combined-rate figures are approximate. This is not legal or tax advice, consult a qualified estate-planning attorney.
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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.