Rankings · Estate-tax exemptions
States with the lowest estate-tax exemptions
The 13 states (and DC) with their own estate tax, ranked by exemption threshold, the lower the exemption, the more estates owe. The federal exemption is a permanent $15.00M from 2026.
Data updated 2026-05-15
- $1.00M
- Lowest exemption (Oregon)
- $15.00M
- Highest exemption (Connecticut)
- 13
- States + DC with an estate tax
- $15.00M
- Federal exemption (permanent, 2026)
According to the Internal Revenue Service Statistics of Income, an estate-tax return is required only above the federal exemption, which the One Big Beautiful Bill Act made a permanent $15,000,000 per person effective 2026 (signed July 4, 2025). But the 13 states (plus DC) that levy their own estate tax often start far lower, several at $1,000,000 or below per the Tax Foundation 2024 survey, so a far wider band of families owes at the state level than at the federal one. See our methodology for sources and how these exemption rankings are built.
The verdict
Oregon taxes estates above just $1.00M - far below the federal $15.00M exemption, so a far wider band of families is exposed there than in states whose threshold reaches $15.00M.
- $1.00M
- Lowest exemption (Oregon)
- $15.00M
- Highest exemption (Connecticut)
- 13
- Taxing states + DC
- 0/13
- Offer spousal portability
Estate-tax exemption by state
13 states + DC, ranked from lowest exemption
| # | State | Exemption | Min Rate | Top Rate | Portability |
|---|---|---|---|---|---|
| #1 | Oregon | $1.00M | 10% | 16% | No |
| #2 | Rhode Island | $1.84M | 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) | $4.99M | 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 | $7.35M | 3.06% | 16% | No |
| #13 | Connecticut | $15.00M | - | 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.
What the exemptions mean
A low exemption decides whether you owe anything at all - Oregon taxes estates above $1.00M, while the federal threshold sits at $15.00M.
- Oregon taxes estates above $1.00M - far more families are exposed than under the federal $15.00M exemption. See which states tax hardest
- Only 0 of the 13 taxing states offer spousal portability, so couples often need a credit-shelter trust to use both exemptions. Estate planning basics
- Estimate whether your estate clears your state threshold for any estate size. Open the calculator
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
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.