States With Highest Estate Tax Rates
13 states impose estate tax, with top marginal rates ranging from 12% to 20%. Combined with the 40% federal rate, the total burden can exceed 50% for large estates.
| # | 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% | $1.73M | ~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% | $4.71M | ~50% |
| #9 | Maryland | 16% | 0.8% | $5.00M | ~50% |
| #10 | Vermont | 16% | 16% | $5.00M | ~50% |
| #11 | New York | 16% | 3.06% | $6.94M | ~50% |
| #12 | Maine | 12% | 8% | $6.80M | ~47% |
| #13 | Connecticut | 12% | 10% | $13.61M | ~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 taxes reduce the federal taxable estate). Actual combined burden depends on estate size, deductions, and exemption stacking. This is illustrative only.
Disclaimer: Rates reflect current law and may change. Combined rate calculation is approximate. This is not legal or tax advice. Consult a qualified estate planning attorney.
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Compare against related ranking views to see where states cluster differently.