Estate Tax by State

Compare estate tax exemptions, inheritance tax, and probate costs across all 50 states and DC. Click any state for detailed information.

According to the Tax Foundation State Estate and Inheritance Tax Survey, 13 states plus DC levy their own estate tax, 6 states impose an inheritance tax, and 33 states levy neither. All of them sit beneath the federal estate tax, 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 the largest estates reach. See our methodology for the full source list and how each state's figures are compiled.

State	Estate Tax	Exemption	Top Rate	Inheritance Tax	Probate (months)	Small Estate
Alabama AL	No	-	-	No	6–12	$25,000
Alaska AK	No	-	-	No	6–12	$150,000
Arizona AZ	No	-	-	No	6–12	$100,000
Arkansas AR	No	-	-	No	9–18	$100,000
California CA	No	-	-	No	9–18	$184,500
Colorado CO	No	-	-	No	6–12	$80,000
Connecticut CT	Yes	$15,000,000	12%	No	9–18	$40,000
Delaware DE	No	-	-	No	6–12	$30,000
District of Columbia DC	Yes	$4,988,400	16%	No	9–18	$40,000
Florida FL	No	-	-	No	9–18	$75,000
Georgia GA	No	-	-	No	6–12	$10,000
Hawaii HI	Yes	$5,490,000	20%	No	9–18	$100,000
Idaho ID	No	-	-	No	6–12	$100,000
Illinois IL	Yes	$4,000,000	16%	No	9–18	$100,000
Indiana IN	No	-	-	No	6–12	$50,000
Iowa IA	No	-	-	Yes	9–18	$100,000
Kansas KS	No	-	-	No	6–12	$40,000
Kentucky KY	No	-	-	Yes	6–12	$30,000
Louisiana LA	No	-	-	No	6–18	$75,000
Maine ME	Yes	$6,800,000	12%	No	6–12	$40,000
Maryland MD	Yes	$5,000,000	16%	Yes	9–18	$50,000
Massachusetts MA	Yes	$2,000,000	16%	No	9–18	$25,000
Michigan MI	No	-	-	No	6–12	$15,000
Minnesota MN	Yes	$3,000,000	16%	No	6–12	$75,000
Mississippi MS	No	-	-	No	6–12	$50,000
Missouri MO	No	-	-	No	6–12	$40,000
Montana MT	No	-	-	No	6–12	$100,000
Nebraska NE	No	-	-	Yes	6–12	$50,000
Nevada NV	No	-	-	No	6–12	$25,000
New Hampshire NH	No	-	-	No	6–12	$10,000
New Jersey NJ	No	-	-	Yes	9–18	$50,000
New Mexico NM	No	-	-	No	6–12	$50,000
New York NY	Yes	$7,350,000	16%	No	9–24	$50,000
North Carolina NC	No	-	-	No	9–18	$20,000
North Dakota ND	No	-	-	No	6–12	$50,000
Ohio OH	No	-	-	No	9–18	$35,000
Oklahoma OK	No	-	-	No	9–18	$200,000
Oregon OR	Yes	$1,000,000	16%	No	6–12	$275,000
Pennsylvania PA	No	-	-	Yes	9–18	$50,000
Rhode Island RI	Yes	$1,838,056	16%	No	9–18	$15,000
South Carolina SC	No	-	-	No	9–18	$25,000
South Dakota SD	No	-	-	No	6–12	$50,000
Tennessee TN	No	-	-	No	9–18	$50,000
Texas TX	No	-	-	No	6–12	$75,000
Utah UT	No	-	-	No	6–12	$100,000
Vermont VT	Yes	$5,000,000	16%	No	6–12	$45,000
Virginia VA	No	-	-	No	6–12	$50,000
Washington WA	Yes	$2,193,000	20%	No	6–12	$100,000
West Virginia WV	No	-	-	No	6–12	$50,000
Wisconsin WI	No	-	-	No	6–12	$50,000
Wyoming WY	No	-	-	No	6–12	$200,000

Data notes: Estate tax exemptions are per-person amounts, current as of the latest data refresh. Inheritance tax rates vary by relationship to the deceased. Probate timelines are estimates, complex estates, contested wills, and real estate involvement can extend duration. Data from Tax Foundation state estate tax analysis and state court fee schedules. Not legal or tax advice. Consult a qualified estate planning attorney for your specific situation.

Compiled byPlainEstate Editorial, Estate Tax Data Editorial Team

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.

Estate Tax by State

Estate value distribution

Beneficiary structure