U.S. State Estate & Inheritance Tax Guide
Overview of Inheritance and Estate Tax Rules by State. Click a state to see the Tax Calculator, Planning, Forms & Deadlines, Nonresident Guide, and Cases.
At-a-glance: Based on the table below, 11 states plus D.C. levy an estate tax only, 4 states levy an inheritance tax only, 1 state (Maryland) levies both, and 34 states levy no state-level death tax. There is no offset or crediting between the federal estate tax and any state death tax—both systems apply independently. Linked state names open dedicated pages with details, a calculator, case examples, a nonresident guide, and a state-specific planning guide.
| State | Death tax type | Tax rate / brackets (2025) |
|---|---|---|
| Alabama | None | — |
| Alaska | None | — |
| Arizona | None | — |
| Arkansas | None | — |
| California | None | — |
| Colorado | None | — |
| Connecticut | Estate tax | Flat 12% over $13.99M exemption. |
| Delaware | None | — |
| Florida | None | — |
| Georgia | None | — |
| Hawaii | Estate tax | Progressive 10%–20%; exclusion $5.49M. |
| Idaho | None | — |
| Illinois | Estate tax | Graduated up to 16%; $4M exemption. |
| Indiana | None | — |
| Iowa | None | Inheritance tax repealed 2025. |
| Kansas | None | — |
| Kentucky | Inheritance tax | Class A exempt; Class B 4%–16%; Class C 6%–16%. |
| Louisiana | None | — |
| Maine | Estate tax | $7M exclusion; 8%–12%. |
| Maryland | Inheritance and Estate tax | Estate up to 16%; $5M exemption; Inheritance 10% non-exempt. |
| Massachusetts | Estate tax | $2M threshold; up to 16%. |
| Michigan | None | — |
| Minnesota | Estate tax | $3M exemption; 13%–16%. |
| Mississippi | None | — |
| Missouri | None | — |
| Montana | None | — |
| Nebraska | Inheritance tax | Relatives 1%–15% depending on class. |
| Nevada | None | — |
| New Hampshire | None | — |
| New Jersey | Inheritance tax | Class A/E exempt; Class C 11%–16%; Class D 15%–16%. |
| New Mexico | None | — |
| New York | Estate tax | Exclusion $7.16M; rates up to 16%. |
| North Carolina | None | — |
| North Dakota | None | — |
| Ohio | None | — |
| Oklahoma | None | — |
| Oregon | Estate tax | $1M exemption; 10%–16%. |
| Pennsylvania | Inheritance tax | 0% spouse; 4.5% lineal; 12% siblings; 15% others. |
| Rhode Island | Estate tax | Threshold $1.80M; top 16%. |
| South Carolina | None | — |
| South Dakota | None | — |
| Tennessee | None | — |
| Texas | None | — |
| Utah | None | — |
| Vermont | Estate tax | $5M exemption; flat 16%. |
| Virginia | None | — |
| Washington | Estate tax | Exclusion $3M; 10%–35%. |
| West Virginia | None | — |
| Wisconsin | None | — |
| Wyoming | None | — |
| District of Columbia | Estate tax | Exclusion $4,873,200; 11.2%–16%. |
State Transfer-Tax Landscape — At a Glance (2025)
Snapshot of which U.S. jurisdictions impose inheritance tax, estate tax, and/or a state gift tax. Each state name links to its detailed hub page on TaxRep.
Inheritance tax only — 4 states
Estate tax only — 10 states (+ District of Columbia)
Plus: District of Columbia (not a state, listed for completeness).
Estate tax + gift tax — 1 state
Inheritance tax + estate tax — 1 state
Federal coordination note. State-level transfer taxes (inheritance, estate, or gift) are not creditable against current federal gift or estate tax. Compute and pay state liabilities separately from federal Form 706/709.