States With Lowest Estate Tax Exemptions
13 states impose estate tax. Those with lower exemptions affect more families. Ranked from lowest to highest exemption threshold for 2025.
| # | State | Exemption | Min Rate | Top Rate | Portability |
|---|---|---|---|---|---|
| #1 | Oregon | $1.00M | 10% | 16% | No |
| #2 | Rhode Island | $1.73M | 0.8% | 16% | No |
| #3 | Massachusetts | $2.00M | 0.8% | 16% | No |
| #4 | Washington | $2.19M | 10% | 20% | No |
| #5 | Minnesota | $3.00M | 13% | 16% | No |
| #6 | Illinois | $4.00M | 0.8% | 16% | No |
| #7 | District of Columbia (DC) | $4.71M | 11.2% | 16% | No |
| #8 | Maryland | $5.00M | 0.8% | 16% | No |
| #9 | Vermont | $5.00M | 16% | 16% | No |
| #10 | Hawaii | $5.49M | 10% | 20% | No |
| #11 | Maine | $6.80M | 8% | 12% | No |
| #12 | New York | $6.94M | 3.06% | 16% | No |
| #13 | Connecticut | $13.61M | 10% | 12% | No |
What "Portability" Means
At the federal level, a surviving spouse can inherit their deceased spouse's unused exemption (DSUE). Some states offer this portability, others do not. Without portability, a married couple effectively only gets one exemption — making planning strategies like credit shelter trusts more important.
Disclaimer: Exemption amounts and rates reflect current law and may change. This is not legal or tax advice. Consult a qualified estate planning attorney.
Nearby rankings to explore
Compare against related ranking views to see where states cluster differently.