Original data research from the PlainEstate editorial process. Every page draws current numbers directly from the source dataset; no numbers are hardcoded.
PlainEstate ranks the US states (and the District of Columbia) that levy a state estate tax, sorted by statutory top marginal rate. The ranking draws current numbers directly from the states dataset, surfacing both the rate and the exemption threshold for each jurisdiction.
PlainEstate renders the historical trajectory of the federal estate-tax exemption and top marginal rate from the federal_estate_tax table. The chronology shows how the federal floor under which estates owe no federal tax has evolved alongside the top-rate ceiling.
PlainEstate renders the IRS Statistics of Income (SOI) historical series for federal estate-tax returns, counts of returns filed, taxable returns, and aggregate gross-estate dollar amounts, from the irs_soi_estate_stats table.
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, the data changelog, or report a data error about this page.
Download the 51-jurisdiction estate-tax registry cited on this page: estate-tax-registry.csv (CC BY 4.0).