Estate & Inheritance Tax by State (2026)

Estate tax by state decides whether your family owes any state-level tax when they inherit — and for most Americans, the answer is good news: no tax at all. Only a minority of states charge an estate tax, an inheritance tax, or both, and even then large exemptions mean most estates owe nothing. This plain-English guide compares estate tax by state for all 50 states, including which states also charge an inheritance tax, with a link to each state’s full tax guide.

Click any state below to read its full estate and inheritance tax guide, with the exact exemption amounts, tax rates, and who is affected in that state.

Estate Tax by State — All 50 States Compared

The table below shows the core of estate tax by state for all 50 states. Here is what each column means:

Estate Tax = whether the state charges a tax on the estate itself before assets pass to heirs. Most states do not.

Inheritance Tax = whether the state charges a tax on the people who inherit, based on what they receive and their relationship to the deceased.

Notes = a quick summary of each state’s tax situation, so you can see at a glance whether your family is affected.

State	Estate Tax	Inheritance Tax	Notes
Alabama	No	No	No state estate or inheritance tax
Alaska	No	No	No state estate or inheritance tax
Arizona	No	No	No state estate or inheritance tax
Arkansas	No	No	No state estate or inheritance tax
California	No	No	No state estate or inheritance tax
Colorado	No	No	No state estate or inheritance tax
Connecticut	Yes	No	State estate tax only
Delaware	No	No	No state estate or inheritance tax
Florida	No	No	No state estate or inheritance tax
Georgia	No	No	No state estate or inheritance tax
Hawaii	Yes	No	State estate tax only
Idaho	No	No	No state estate or inheritance tax
Illinois	Yes	No	State estate tax only
Indiana	No	No	No state estate or inheritance tax
Iowa	No	No	No state estate or inheritance tax
Kansas	No	No	No state estate or inheritance tax
Kentucky	No	Yes	State inheritance tax only
Louisiana	No	No	No state estate or inheritance tax
Maine	Yes	No	State estate tax only
Maryland	Yes	Yes	Has both estate and inheritance tax
Massachusetts	Yes	No	State estate tax only
Michigan	No	No	No state estate or inheritance tax
Minnesota	Yes	No	State estate tax only
Mississippi	No	No	No state estate or inheritance tax
Missouri	No	No	No state estate or inheritance tax
Montana	No	No	No state estate or inheritance tax
Nebraska	No	Yes	State inheritance tax only
Nevada	No	No	No state estate or inheritance tax
New Hampshire	No	No	No state estate or inheritance tax
New Jersey	No	Yes	State inheritance tax only
New Mexico	No	No	No state estate or inheritance tax
New York	Yes	No	State estate tax only
North Carolina	No	No	No state estate or inheritance tax
North Dakota	No	No	No state estate or inheritance tax
Ohio	No	No	No state estate or inheritance tax
Oklahoma	No	No	No state estate or inheritance tax
Oregon	Yes	No	State estate tax only
Pennsylvania	No	Yes	State inheritance tax only
Rhode Island	Yes	No	State estate tax only
South Carolina	No	No	No state estate or inheritance tax
South Dakota	No	No	No state estate or inheritance tax
Tennessee	No	No	No state estate or inheritance tax
Texas	No	No	No state estate or inheritance tax
Utah	No	No	No state estate or inheritance tax
Vermont	Yes	No	State estate tax only
Virginia	No	No	No state estate or inheritance tax
Washington	Yes	No	State estate tax only
West Virginia	No	No	No state estate or inheritance tax
Wisconsin	No	No	No state estate or inheritance tax
Wyoming	No	No	No state estate or inheritance tax

Tax status reflects each state’s law for 2026; exemptions and rates change as legislatures amend the law, and the federal estate tax applies separately. Even in states with a tax, large exemptions mean most estates owe nothing. Always confirm the current exemption and rate in your state guide below.

Estate Tax by State — Estate Tax vs Inheritance Tax

The first thing to understand about estate tax by state is that “estate tax” and “inheritance tax” are two different things, even though people use the terms interchangeably. An estate tax is charged on the total value of the estate and is paid by the estate itself, before anything is distributed. An inheritance tax is charged on each person who inherits, based on how much they receive and how closely related they were to the deceased.

This distinction matters for your family. With an estate tax, the bill is settled before heirs get their shares, so everyone’s inheritance is reduced proportionally. With an inheritance tax, the amount each person owes can differ — a surviving spouse or child often pays nothing, while a niece, nephew, or friend may owe a percentage. For a deeper look, see our explainer on estate tax vs inheritance tax.

Estate Tax by State — Which States Have No Tax

For most families, the best news about estate tax by state is that 34 states charge neither an estate tax nor an inheritance tax. If you live in one of them — including large states like Florida, Texas, California, and Georgia — your heirs will not owe any state-level tax on what they inherit, regardless of the size of the estate. The only tax that could apply is the federal estate tax, which affects a tiny fraction of very large estates.

This is why where you live, and where you own property, matters so much for tax planning. Someone with the same estate can owe a substantial state tax in one state and nothing across the border. If you own property in more than one state, you may be exposed to a tax in a state you do not even live in. Your state guide confirms exactly where your estate stands.

Estate Tax by State — Exemptions and Who Actually Pays

Even in the states that do charge an estate tax, most estates still owe nothing because of the exemption — the amount you can leave before any tax applies. State exemptions vary widely, from around one million dollars in some states to figures matching the federal threshold in others. Only the value above the exemption is taxed, and usually at graduated rates.

For inheritance taxes, the key factor is relationship. The five inheritance-tax states — Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania — almost always exempt surviving spouses, and usually children and parents too. The tax falls hardest on more distant relatives and unrelated heirs. Because exemptions and rates are updated regularly, your state guide gives the current 2026 figure and the brackets that apply to your situation.

Estate Tax by State — How to Reduce or Avoid It

If you live in a state with an estate or inheritance tax, estate tax by state planning can legally reduce what your family owes. Common tools include lifetime gifting (giving assets away while you are alive, within federal limits), certain trusts that move assets out of your taxable estate, and the unlimited marital deduction, which lets you leave any amount to your spouse tax-free. For married couples, careful planning can effectively double the available exemption.

These strategies carry trade-offs and strict rules, and a mistake can cost more than it saves, so they are best handled with a licensed estate-planning attorney or tax professional. The right approach depends on your state, the size of your estate, and your family situation. Your state guide explains which taxes apply where you live, so you know whether this kind of planning is even necessary.

Find Your State Tax Guide

Ready to look up estate tax by state for your specific state? Click any state name in the table above for its complete guide, or browse the full collection below.

Browse All 50 State Tax Guides →

Official Sources

• IRS — Estate Tax: irs.gov — the federal estate tax and current exemption
• IRS — Gift Tax: irs.gov gift tax FAQ — annual gifting limits used in tax planning
• State revenue departments: each state’s department of revenue or taxation, linked inside the individual state guides for exact exemptions and rates
• Cornell Legal Information Institute: law.cornell.edu/wex — plain-English definitions of estate and inheritance tax

Estate tax by state data compiled from official state revenue departments, the IRS, and established legal-reference sources. State estate-tax and inheritance-tax exemptions and rates change as legislatures amend the law. Click any state above for its verified guide with current figures. Last reviewed June 2026.

Informational only — not legal or tax advice. This page is for general informational purposes only and does not create an attorney-client or tax-advisor relationship. Estate and inheritance tax laws vary by state and change over time. For advice about your specific situation, consult a licensed attorney or tax professional.