Which states have estate taxes or inheritance taxes, what the exemptions are, and how beneficiary relationships affect what heirs owe.
Sorted by exemption amount — lower exemptions mean more estates are subject to tax.
| State | Exemption | Top Rate | Notes |
|---|---|---|---|
| Oregon | $1,000,000 | 16% | A return is required for a total estate of at least $1 million with Oregon-taxable property even when deductions eliminate actual tax owed. |
| Rhode Island | $1,838,056 | 16% | The 2026 threshold represents an inflation-adjusted $87,940 estate-tax credit rather than a simple deduction. |
| Massachusetts | $2,000,000 | 16% | The $2 million filing threshold includes gross estate plus adjusted gifts; liability is calculated using a $99,600 state credit. |
| Minnesota | $3,000,000 | 16% | The $3 million exemption is not inflation-indexed; nonresidents owning Minnesota property may have filing exposure. |
| Illinois | $4,000,000 | 16% | The $4 million exclusion is a taxable threshold rather than a deduction; liability uses an interrelated calculation. |
| District of Columbia | $4,988,400 | 16% | The 2026 gross-estate filing threshold is $4,988,400; filing and payment deadline is ten months after death. |
| Maryland | $5,000,000 | 16% | Maryland imposes both taxes; inheritance tax paid is credited against estate-tax liability. Special rules apply to certain agricultural property. |
| Vermont | $5,000,000 | 16% | Vermont applies a flat 16% rate above its $5 million exemption; certain taxable gifts made within two years of death are included. |
| Hawaii | $5,490,000 | 20% | Hawaii estate exemption is separate from the federal exemption; no inheritance tax. |
| Maine | $7,160,000 | 12% | The 2026 exclusion is inflation-adjusted; certain taxable gifts made within one year of death are added back. |
| New York | $7,350,000 | 16% | The 2026 basic exclusion is $7,350,000 with an exclusion-credit cliff above 105%; certain lifetime gifts are subject to addback. |
| Connecticut | $15,000,000 | 12% | Connecticut combines estate and taxable gift exposure; separate probate reporting may apply for some estates below the tax exemption. |
| Washington | Unverified — confirm with state | Unverified — confirm with state | 2026 sources disagree on exclusion amounts and rates; confirm the schedule applicable to the date of death before filing. |
Inheritance taxes are paid by heirs, not the estate. Rates vary by the heir's relationship to the deceased.
| State | Spouse | Children / Lineal | Siblings | Other Heirs | Notes |
|---|---|---|---|---|---|
| Kentucky | Exempt | Exempt | Exempt | 6%–16% | For 2026 deaths nieces and nephews move to Class A under amended law; unrelated Class C heirs have a $500 exemption. |
| Maryland | Exempt | Exempt | Exempt | 10% | Maryland imposes both taxes; inheritance tax paid is credited against estate-tax liability. Special rules apply to certain agricultural property. |
| Nebraska | Exempt | 1% | 1% | 15% | Lineal heirs and siblings have a $100,000 exemption; unrelated heirs have a $25,000 exemption; qualifying under-22 beneficiaries are exempt. |
| New Jersey | Exempt | Exempt | 11%–16% | 15%–16% | Class C siblings have a $25,000 exemption; Class D transfers below $500 are untaxed; transfers of $500 or more have no exemption. |
| Pennsylvania | Exempt | 4.5% | 12% | 15% | Transfers from a child aged 21 or younger to a parent are exempt; certain agricultural property has special exemptions; 5% discount if paid within 3 months. |
34 states impose no estate tax or inheritance tax for deaths in 2026.
Reference data only — not legal or tax advice. Estate and inheritance tax laws change frequently. Exemption amounts, rates, and beneficiary classifications shown here reflect publicly available 2026 figures. Always verify current rules with a licensed estate attorney or CPA before filing. Official source links are available on each state's detail page.