Rankings · No state death tax
States with no estate or inheritance tax
33 states impose neither an estate tax nor an inheritance tax on their residents. Estates there can still owe federal estate tax above the permanent $15M exemption (2026).
Data updated 2026-05-15
- 33
- States with no estate or inheritance tax
- 18
- States + DC that still levy a death tax
- $15M
- Federal exemption (permanent, 2026)
- 6 mo
- Fastest probate start (Alabama)
According to the Tax Foundation State Estate and Inheritance Tax Survey of 2024, 33 states levy neither an estate tax nor an inheritance tax on their residents. Estates in those states can still owe federal estate tax above the exemption, which the One Big Beautiful Bill Act made a permanent $15,000,000 per person effective 2026 (signed July 4, 2025), a threshold that, per the Internal Revenue Service Statistics of Income, only a small share of estates ever reach. See our methodology for sources and how state death-tax status is determined.
The verdict
33 states levy no state-level estate or inheritance tax, so residents there face only the federal estate tax above $15M - while 18 states and DC still impose a death tax of their own.
- 33
- No estate or inheritance tax
- 18
- States + DC with a death tax
- $15M
- Federal exemption (permanent)
- 33
- No-tax states with a small-estate shortcut
Probate Details
| State | Probate Timeline | Attorney Fee | Small Estate |
|---|---|---|---|
| Alabama | 6–12 mo | hourly | $25K |
| Alaska | 6–12 mo | hourly | $150K |
| Arizona | 6–12 mo | 3% | $100K |
| Arkansas | 9–18 mo | 5% | $100K |
| California | 9–18 mo | 4% | $185K |
| Colorado | 6–12 mo | hourly | $80K |
| Delaware | 6–12 mo | 4% | $30K |
| Florida | 9–18 mo | 3% | $75K |
| Georgia | 6–12 mo | hourly | $10K |
| Idaho | 6–12 mo | hourly | $100K |
| Indiana | 6–12 mo | hourly | $50K |
| Kansas | 6–12 mo | hourly | $40K |
| Louisiana | 6–18 mo | 3% | $75K |
| Michigan | 6–12 mo | hourly | $15K |
| Mississippi | 6–12 mo | 2.5% | $50K |
| Missouri | 6–12 mo | 5% | $40K |
| Montana | 6–12 mo | hourly | $100K |
| Nevada | 6–12 mo | 2% | $25K |
| New Hampshire | 6–12 mo | hourly | $10K |
| New Mexico | 6–12 mo | hourly | $50K |
| North Carolina | 9–18 mo | hourly | $20K |
| North Dakota | 6–12 mo | hourly | $50K |
| Ohio | 9–18 mo | 4% | $35K |
| Oklahoma | 9–18 mo | 5% | $200K |
| South Carolina | 9–18 mo | 5% | $25K |
| South Dakota | 6–12 mo | hourly | $50K |
| Tennessee | 9–18 mo | 5% | $50K |
| Texas | 6–12 mo | hourly | $75K |
| Utah | 6–12 mo | hourly | $100K |
| Virginia | 6–12 mo | pct | $50K |
| West Virginia | 6–12 mo | 5% | $50K |
| Wisconsin | 6–12 mo | 3% | $50K |
| Wyoming | 6–12 mo | hourly | $200K |
Why This Matters for Estate Planning
- ✓ Establishing domicile in a no-tax state can eliminate state-level estate and inheritance taxes
- ✓ Federal estate tax applies to estates over the permanent $15M exemption (2026)
- ✓ The One Big Beautiful Bill Act (July 2025) repealed the scheduled 2026 sunset and set a permanent $15M exemption
- ! State residency rules vary, multiple states may claim you as a domiciliary
- ! Real property located in an estate-tax state may still be subject to that state's tax
What no-tax states mean
Living in one of these 33 states removes the state death tax entirely, leaving only the federal estate tax above $15M.
- The other 18 states and DC still levy an estate or inheritance tax, see which ones tax the largest share of estates. Lowest exemptions
- Establishing domicile in a no-tax state can erase state-level estate and inheritance tax, but residency rules are strict. Estate planning basics
- Federal estate tax still applies above the permanent $15M exemption, estimate your exposure. Open the calculator
This is not legal or tax advice. Tax laws change. Consult a qualified estate-planning attorney before making domicile or planning decisions.
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.