States with no estate or inheritance tax in 2026
In 34 states a death in 2026 triggers no state tax at all, neither on the estate nor on the heirs. Compare an estate in two states to see what the state line is worth, then read what still applies.
- States with no death tax
- 34
- Estate tax states
- 13
- Inheritance tax states
- 5
- Federal exclusion
- $15,000,000
State death taxes, Oregon against Idaho
$802,500
Less tax in Idaho, if the move is real (domicile).
| Oregon: estate and inheritance tax | $802,500 |
| Idaho: estate and inheritance tax | $0 |
| Federal tax, either way | $0 |
Real estate keeps the tax of the state where it sits even after the move.
| State | Estate tax | Inheritance tax, all heirs |
|---|---|---|
| Connecticut | $0 | $0 |
| District of Columbia | $385,299 | $0 |
| Hawaii | $271,200 | $0 |
| Illinois | $680,634 | $0 |
| Kentucky | $0 | $0 |
| Maine | $67,200 | $0 |
| Maryland | $480,000 | $0 |
| Massachusetts | $673,600 | $0 |
| Minnesota | $650,000 | $0 |
| Nebraska | $0 | $78,000 |
| New Jersey | $0 | $0 |
| New York | $773,200 | $0 |
| Oregon | $802,500 | $0 |
| Pennsylvania | $0 | $360,000 |
| Rhode Island | $685,260 | $0 |
| Vermont | $480,000 | $0 |
| Washington | $730,000 | $0 |
Compiled by Radif Partners · How we calculate · figures read on the state revenue department, the statute and irs.gov · not legal or tax advice
For deaths in 2026, 34 states charge neither an estate tax nor an inheritance tax: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Delaware, Florida, Georgia, Idaho, Indiana, Iowa, Kansas, Louisiana, Michigan, Mississippi, Missouri, Montana, Nevada, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, West Virginia, Wisconsin, Wyoming. 12 other states and the District of Columbia have an estate tax, and 5 states tax heirs through an inheritance tax, Maryland doing both. Iowa joined the list of states with no death tax for deaths on or after January 1, 2025, when its inheritance tax ended, and New Jersey stopped charging an estate tax for deaths from January 1, 2018 but kept its inheritance tax. Living in one of these 34 states removes the state layer, not every tax. The federal estate tax still applies above $15,000,000 per person. Real estate and tangible property located in a taxing state are taxed by that state as a nonresident estate, whatever the owner's home state. And the inheritance tax of Pennsylvania, New Jersey, Kentucky, Nebraska or Maryland depends on where the deceased lived, not where the heir lives. On an $8,000,000 estate left to two children, the state line can be worth $802,500 between Idaho and Oregon.
The 34 states, and how the list was built
A state belongs here only if it has no estate tax and no inheritance tax for deaths in 2026. The 13 estate tax jurisdictions and the 5 inheritance tax states each have their own page, with the law and the revenue department page they were read on. Every state not in either group is in the table below.
| State | Estate tax | Inheritance tax | Note |
|---|---|---|---|
| Alabama | none | none | |
| Alaska | none | none | |
| Arizona | none | none | |
| Arkansas | none | none | |
| California | none | none | |
| Colorado | none | none | |
| Delaware | none | none | |
| Florida | none | none | |
| Georgia | none | none | |
| Idaho | none | none | |
| Indiana | none | none | |
| Iowa | none | none | inheritance tax ended for deaths from January 1, 2025 |
| Kansas | none | none | |
| Louisiana | none | none | |
| Michigan | none | none | |
| Mississippi | none | none | |
| Missouri | none | none | |
| Montana | none | none | |
| Nevada | none | none | |
| New Hampshire | none | none | |
| New Mexico | none | none | |
| North Carolina | none | none | |
| North Dakota | none | none | |
| Ohio | none | none | |
| Oklahoma | none | none | |
| South Carolina | none | none | |
| South Dakota | none | none | |
| Tennessee | none | none | |
| Texas | none | none | |
| Utah | none | none | |
| Virginia | none | none | |
| West Virginia | none | none | |
| Wisconsin | none | none | |
| Wyoming | none | none |
Two states left the taxing side recently, in different ways. The Iowa Department of Revenue writes that Iowa inheritance tax is not applicable for deaths on or after January 1, 2025; estates of people who died earlier still follow the old rules, covered on the Iowa page. New Jersey's Division of Taxation states that the New Jersey estate tax is no longer imposed for deaths on or after January 1, 2018 (NJ Division of Taxation), but its inheritance tax continues, so New Jersey is not on this list (New Jersey inheritance tax).
What the state line is worth
The gap between neighbours can be large. The table puts the same estate, $8,000,000, unmarried, left in equal shares to two children, on each side of ten state lines, with no gifts and all property in the home state. The federal estate tax is zero at that size in every case.
| State with no death tax | Its neighbour | State tax in the neighbour |
|---|---|---|
| New Hampshire | Vermont | $480,000 |
| New Hampshire | Massachusetts | $673,600 |
| Idaho | Washington | $730,000 |
| Idaho | Oregon | $802,500 |
| Wisconsin | Minnesota | $650,000 |
| Wisconsin | Illinois | $680,634 |
| Virginia | Maryland | $480,000 |
| Delaware | New Jersey | $0 |
| Florida | New York | $773,200 |
| California | Oregon | $802,500 |
Two lines stand out. New Jersey shows zero for children, since they are exempt from its inheritance tax, but the same estate left to two nephews would owe $1,266,000. Pennsylvania, not in the table, would charge $360,000 to the two children, because it taxes lineal heirs too.
Your estate in two states
State death taxes, Massachusetts against New Hampshire
$411,200
| Massachusetts: estate and inheritance tax | $411,200 |
| New Hampshire: estate and inheritance tax | $0 |
| Federal tax, either way | $0 |
Property in a taxing state
A home state with no death tax does not protect real estate located elsewhere. Every estate tax state can tax its own real estate and tangible property when the owner lived in another state, each with its own threshold test and method, and the inheritance tax states do the same on real estate located there. A Texas resident leaving $6,000,000 to two children, including a $1,500,000 house in Oregon, owes Oregon $135,625 although Texas charges nothing. The executor files a nonresident return in Oregon even though the Texas estate itself has nothing to file at the state level, and the same house would also go through a probate procedure in Oregon unless it was held in a way that avoids one. The full set of rules is on property in another state.
Where the heir lives does not matter
An inheritance tax follows the deceased, not the heir. A nephew living in Florida who inherits from an aunt in Pennsylvania pays Pennsylvania inheritance tax on his share; a nephew living in Pennsylvania who inherits from an aunt in Florida pays nothing to Pennsylvania, unless the aunt left Pennsylvania real estate or tangible property. The same holds for estate taxes, which are computed on the estate before anything is distributed.
The federal layer stays
The federal estate tax applies in every state above $15,000,000 per person, at 40 % on the excess: $2,000,000 on a $20,000,000 taxable estate with no lifetime gifts. A surviving spouse can add the first spouse's unused exclusion if the executor elects portability on Form 706 (portability). Residents of the 34 states face that tax alone; residents of the others add the state tax on top, and the state tax paid is deducted from the federal base (federal estate tax exemption).
Moving into one of these states
A move only changes the state tax if the domicile changes, which is a question of where a person lives and intends to stay, shown by facts such as the home, the driver's license, voter registration and where the time is spent. Some estate tax states examine the last years of a former resident's life closely. And a house kept in the old state keeps its tax there. The details and the figures by state are on moving to avoid estate tax; nothing on this page is advice to move.