Deaths in 2026 · 50 states and DC
Estate and inheritance tax by state, 2026
Thirteen jurisdictions tax estates, five states tax what heirs receive, and the federal government taxes estates above $15,000,000. Enter the estate, the state and the heirs: the calculator gives each tax due on a death in 2026.
Figures read on October 19, 2026 on each state's revenue department, statute and irs.gov · How each tax is computed · Who publishes this · not legal or tax advice
Death taxes on this estate in 2026
$773,200
9.7 % of the estate; 2 heirs at $4,000,000 each.
| New York estate tax | $773,200 |
| Federal estate tax | $0 |
| Left to heirs and spouse after taxes | $7,226,800 |
Federal: $7,226,800 taxed against an exclusion of $15,000,000. Estimate on 2026 rules, not legal or tax advice.
For a death in 2026 the federal estate tax applies only above $15,000,000 per person, the basic exclusion set by Public Law 119-21 and Rev. Proc. 2025-32, and a surviving spouse can add the unused amount of the first spouse. States are the real exposure. Twelve states and the District of Columbia have their own estate tax, with exemptions from $1,000,000 in Oregon to $15,000,000 in Connecticut, and only Hawaii and Maryland let a spouse carry over an unused state exemption. Five states tax heirs instead: Pennsylvania, New Jersey, Kentucky, Nebraska and Maryland, at rates set by the heir's relationship to the deceased, from 0 for a spouse to 16 % for a friend in New Jersey or Kentucky. A New York resident leaving $8,000,000 to two children owes $773,200 to New York and nothing to the federal government. A nephew inheriting $500,000 from a Pennsylvania resident pays $75,000 to Pennsylvania, whatever the size of the estate.
Which tax a death triggers, state by state
Estate tax in the 13 jurisdictions that have one
| State | Exemption 2026 | 2025 | Top rate | Spouse carryover | Return due | Method |
|---|---|---|---|---|---|---|
| Connecticut | $15,000,000 | $13,990,000 | 12 % | none published | 6 months | tax on the excess |
| District of Columbia | $4,988,400 | $4,873,200 | 16 % | none published | 10 months | brackets set in estate amounts |
| Hawaii | $5,490,000 | same | 20 % | yes | 9 months | tax on the excess |
| Illinois | $4,000,000 | same | 16 % | no | 9 months | interrelated credit |
| Maine | $7,160,000 | $7,000,000 | 12 % | none published | 9 months | tax on the excess |
| Maryland | $5,000,000 | same | 16 % | yes | 9 months | lesser of 16 % and the credit |
| Massachusetts | $2,000,000 | same | 16 % | none published | 9 months | old federal credit table |
| Minnesota | $3,000,000 | same | 16 % | none published | 9 months | tax on the excess |
| New York | $7,350,000 | $7,160,000 | 16 % | no | 9 months | cliff at 105 % |
| Oregon | $1,000,000 | same | 16 % | none published | 12 months | brackets set in estate amounts |
| Rhode Island | $1,838,056 | $1,802,431 | 16 % | none published | 9 months | old federal credit table |
| Vermont | $5,000,000 | same | 16 % | none published | 9 months | tax on the excess |
| Washington | $3,000,000 | same | 20 % | no | 9 months | tax on the excess |
Washington: $3,076,000 for deaths from January 1 to June 30, 2026, $3,000,000 from July 1. Each row was read on the state's own page or statute on October 19, 2026; the source is cited on the state page.
Inheritance tax on $250,000, by heir and state
| Heir | Kentucky | Maryland | Nebraska | New Jersey | Pennsylvania |
|---|---|---|---|---|---|
| Spouse | $0 | $0 | $0 | $0 | $0 |
| Child | $0 | $0 | $1,500 | $0 | $11,250 |
| Brother or sister | $0 | $0 | $1,500 | $24,750 | $30,000 |
| Niece or nephew | $0 | $25,000 | $23,100 | $37,500 | $37,500 |
| Cousin | $36,620 | $25,000 | $33,750 | $37,500 | $37,500 |
Tax on one heir's share received from a resident of the state, deaths in 2026. Iowa ended its inheritance tax for deaths from January 1, 2025.
Why the state matters more than the $15 million
The federal exclusion has climbed from $13,610,000 in 2024 to $13,990,000 in 2025 and $15,000,000 in 2026, and from 2027 it is indexed to inflation again. A married couple who elect portability can pass $30,000,000 free of federal tax. The state thresholds are a different story: Oregon starts at $1,000,000, Massachusetts at $2,000,000, Rhode Island at $1,838,056, Washington and Minnesota at $3,000,000 and $3,000,000. A paid-off house in a coastal city, a retirement account and a life insurance policy owned by the deceased can cross those lines without anyone in the family thinking of the estate as large.
The methods also differ more than the tables suggest. New York taxes the whole estate once it passes $7,717,500, which is 105 % of its exclusion (the New York cliff). Oregon and the District of Columbia print their brackets in amounts of estate rather than of excess, the first one starting at the threshold, so the first rate applies to the excess and the next brackets begin at round amounts of estate. Massachusetts and Rhode Island still use the federal credit table of 2001 with a fixed credit on top. Illinois runs an interrelated computation published by its Attorney General. Maryland charges the lesser of 16 % and that old credit, then takes off the inheritance tax already paid. A single rate per state, as most tables print it, cannot give the tax.
The dates matter too. Washington changed its law twice in a year: for deaths from January 1 to June 30, 2026 the exclusion is $3,076,000 with rates up to 35 %; from July 1, 2026 it is $3,000,000 with a top rate of 20 % (ESB 6347, chapter 209, Laws of 2026). Kentucky moved nephews and nieces into its exempt class for deaths from January 1, 2026, and Iowa ended its inheritance tax for deaths from January 1, 2025. Every figure on this site carries the date it was read, October 19, 2026, and the official page it was read on.
One page per state and per question
Federal estate and gift tax
- Estate tax exemption · $15,000,000 per person in 2026, and the 13 state exemptions next to it
- Estate tax rates · The federal schedule from 18 % to 40 %, and the top rate of each state
- Gift tax · Form 709, the $15,000,000 lifetime exclusion, and Connecticut's own gift tax
- Gift tax limit 2026 · $19,000 per recipient, $38,000 for a couple, $194,000 to a noncitizen spouse
- Portability (DSUE) · Passing the unused federal exclusion to the survivor, and the two states that allow it
- Spouse not a US citizen · No marital deduction without a QDOT, $194,000 of yearly gifts, the $60,000 threshold
- Return deadlines · Form 706 at 9 months, every state return, inheritance tax discounts
State estate tax
- All state estate taxes · The 13 exemptions, rates and methods, with the tax on 5, 8 and 12 million
- Connecticut · $15,000,000 like the federal exclusion, 12 % above, a gift tax too
- District of Columbia · $4,988,400 exclusion, 11.2 % to 16 %, return due at 10 months
- Hawaii · $5,490,000 fixed exclusion, 10 % to 20 %, portability allowed
- Illinois · $4,000,000 threshold, not a credit; interrelated computation by the Attorney General
- Maine · $7,160,000 exclusion indexed each year, 8 % to 12 % above it
- Maryland · $5,000,000 exemption, 16 % on the excess, and an inheritance tax as well
- Massachusetts · $2,000,000 threshold, Table B less $99,600, out-of-state property left out
- Minnesota · $3,000,000 exclusion, 13 % to 16 %, gifts of the last three years added
- New York · Exclusion of $7,350,000, the 105 % cliff, rates up to 16 %
- New York cliff · Between $7,350,000 and $7,717,500, each dollar can cost more than a dollar
- Oregon · The lowest threshold, $1,000,000, rates from 10 % to 16 %, 12 months to file
- Rhode Island · $1,838,056 threshold, old federal credit table minus $87,940
- Vermont · $5,000,000 exclusion, one flat rate of 16 % on the excess
- Washington · Two tables in 2026: $3,076,000 and up to 35 % until June 30, $3,000,000 and up to 20 % after
Inheritance tax
- Inheritance tax by state · The five states that tax heirs, side by side for each relationship
- Pennsylvania · 4.5 % for children, 12 % for siblings, 15 % for others, no exemption
- New Jersey · Class A exempt, siblings 11 % to 16 % after $25,000, others 15 % to 16 %
- Kentucky · Nephews and nieces exempt from 2026; Class B 4 % to 16 %, Class C 6 % to 16 %
- Nebraska · Three classes: 1 % above $100,000, 11 % above $40,000, 15 % above $25,000
- Maryland (inheritance) · 10 % on nieces, nephews, cousins and friends; close family exempt; credited against the estate tax
- Iowa (repealed) · Repealed for deaths from January 1, 2025; what still applies to earlier deaths and to property next door
- Estate tax vs inheritance tax · Who pays, on what, at which rate: the two death taxes compared with figures
- Taxes an heir can owe · What reaches the person who inherits: state inheritance tax, never the heir’s own state
Situations
- States without estate tax · 34 states owe nothing at death in 2026, but property elsewhere and federal tax still count
- Property in another state · A vacation home or rental can bring the tax of the state where it sits
- Moving to another state · What a change of domicile saves, and the property it does not reach
- Gifts and state estate tax · Which states add lifetime gifts back, and over how many years
- Married couples · Portability stops at the federal tax in most states
Rules behind the numbers
Estate tax or inheritance tax: who pays
An estate tax is charged on the estate before anything is distributed; the executor files the return and pays from the estate's assets, and the heirs receive what remains. An inheritance tax is charged on each person's share, at a rate that depends on how that person was related to the deceased. A spouse pays none in any of the five states, children pay none except in Pennsylvania (4.5 %) and Nebraska above $100,000, and distant relatives and friends pay the most. Maryland applies both, and credits the inheritance tax against its estate tax. The state that taxes is the state where the deceased lived, plus any state where the deceased owned real estate. The detail is on estate tax vs inheritance tax.
What the calculator assumes
The amount entered is the net estate: everything the deceased owned or controlled at death, including life insurance owned by the deceased and retirement accounts, minus debts and the costs of the estate. What goes to a spouse who is a US citizen and what goes to charity is deducted. The other heirs share the rest equally. State death taxes are deducted from the federal base, as section 2058 of the Internal Revenue Code allows. Lifetime gifts are added back where the state adds them back, according to how long before death they were made. The results are estimates on the 2026 rules, made to compare situations, not a return and not legal or tax advice; the method page lists each rule and its source.
Real estate in another state
Real estate is taxed by the state where it lies. A Florida resident with a house in Massachusetts files a Massachusetts nonresident return, and a Florida resident with a cabin in Oregon pays Oregon a share of the Oregon tax on the whole estate. Pennsylvania, New Jersey, Kentucky, Nebraska and Maryland charge their inheritance tax on real estate there even when the owner lived elsewhere. Open "More options" in the calculator to add the property; property in another state lists each state's rule.
Gifts made before death
Gifts within the federal annual exclusion, $19,000 per recipient in 2026, are not taxable and are never added back. Larger gifts are reported on Form 709 and use part of the lifetime exclusion. Connecticut taxes them with its own gift tax. New York and Minnesota add back taxable gifts made in the last three years, Vermont in the last two, Maine in the last year. The other estate-tax states leave them out, which is why gifts are the first technique estate lawyers look at in those states (gifts and state estate tax).
Questions heirs and executors ask
Which states have an estate tax in 2026?
Twelve states and the District of Columbia: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont and Washington. Their exemptions run from $1,000,000 in Oregon to $15,000,000 in Connecticut. Maryland also has an inheritance tax, like Pennsylvania, New Jersey, Kentucky and Nebraska.
Is the federal estate tax exemption $15 million in 2026?
Yes, $15,000,000 per person for deaths in 2026, under Public Law 119-21 signed on July 4, 2025. It was $13,990,000 in 2025, it will be adjusted for inflation from 2027, and a surviving spouse can add the unused exclusion of the first spouse when the executor elects portability on Form 706.
Do heirs pay income tax on what they inherit?
Not on the inheritance itself: 26 U.S.C. 102 excludes property received by inheritance from gross income. Later income from it is taxed, such as interest, dividends or withdrawals from an inherited traditional IRA. The estate tax is paid by the estate, and the inheritance tax of the five states is due on the share received, generally paid by the executor out of that share.
Does an estate tax apply if the person lived in Florida or Texas?
Not on the estate as a whole: neither state has an estate or inheritance tax. Real estate the person owned in a state that does tax, such as a house in New York, Massachusetts or Oregon, can still owe that state's tax as a nonresident estate, and the federal tax applies above $15,000,000.
Which state has the lowest estate tax threshold?
Oregon, at $1,000,000; the amount is fixed, not indexed. Massachusetts follows at $2,000,000, then Rhode Island at $1,838,056 for 2026. Above its threshold Oregon taxes the excess at rates from 10 % to 16 %, with brackets that begin at round amounts of estate, and its return is due 12 months after death.
How current are the figures on this site?
Every exemption, rate and class was read on the state revenue department, the state statute or irs.gov on October 19, 2026, for deaths in 2026. Each state page cites the page it was read on. When a state publishes its 2027 amounts, the figures and the calculator are updated together.
Statutes and revenue department pages behind this page
- IRS, What's new: estate and gift tax
- Public Law 119-21 of July 4, 2025, section 70106
- Rev. Proc. 2025-32, 2026 inflation-adjusted amounts
- New York Department of Taxation and Finance, Estate tax
- Massachusetts DOR, Estate tax guide
- Washington DOR, Estate tax tables
- Connecticut DRS, Estate and gift tax information
- Pennsylvania Department of Revenue, Inheritance tax
- New Jersey Division of Taxation, Inheritance and estate tax
- KRS 140.070, inheritance tax rates (amended 2026)
- Comptroller of Maryland, Form MET 1 (Rev. 07/26)
- Oregon DOR, 2026 Form OR-706 instructions
Compiled by Radif Partners
Independent publisher of state estate and inheritance tax calculators compiled from each state's revenue department and statutes
Figures checked on · Editorial policy · Contact
Results are estimates built on the 2026 thresholds and rates of each state and of the federal law, applied to the figures you type. They are not legal advice: the value of the estate, deductions, trusts, beneficiary designations and the domicile of the person who died are matters an estate attorney or a CPA has to establish for a real estate. We receive nothing from any law firm, bank or adviser.
Thresholds and rates for deaths in 2026, last checked on