51-jurisdiction primary-source registry
Estate tax and inheritance tax are not the same bill
Estate tax is charged before an estate distributes property; inheritance tax follows the beneficiary and often changes with family relationship. The tables below keep those two claims separate for every state and D.C.
Updated Reviewed for 2026 state estate and inheritance tax rules
Which states have estate or inheritance tax in 2026?
Estate tax is paid from the estate before distribution, while inheritance tax is imposed according to what a beneficiary receives and that person's relationship to the decedent. 13 jurisdictions levy an estate tax and 5 states levy an inheritance tax in 2026; Maryland is the only one that levies both. Every jurisdiction that imposes either tax is listed below and pinned to its own statute or revenue department, so in any state absent from those lists only the federal estate tax applies.
- Estate-tax jurisdictions: Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington.
- Inheritance-tax states: Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania.
- Maryland imposes both taxes.
- Iowa's inheritance-tax phase-out applies to deaths on or after January 1, 2025.
- Washington uses $3,076,000 through June 30, 2026 and $3,000,000 from July 1, 2026.
Source:Official state revenue departments and enacted statutes — claim-level links below
Who pays each tax
Estate → pays
Before distribution
The personal representative values the estate, applies the state's deductions and threshold, files the return when required, and pays any estate tax before beneficiaries receive the remainder.
Beneficiary → may pay
After receiving property
The rate usually depends on the beneficiary's relationship to the person who died. Spouses and close family are often exempt; siblings and unrelated heirs can face a higher ladder.
Estate pays
2026 state estate-tax thresholds
Threshold labels follow the state's own wording. A filing threshold is not automatically the same thing as a simple exemption in the tax calculation.
| Jurisdiction | 2026 threshold | Published rate | Primary authority |
|---|---|---|---|
| Connecticut |
| 12% above the exclusion | Official source Official source |
| District of Columbia |
| 11.2%–16% | Official source |
| Hawaii |
| 10%–20% | Official source |
| Illinois |
| See official computation schedule | Official source Official source |
| Maine |
| 8%–12% | Official source |
| Maryland |
| Up to 16% above the exemption | Official source |
| Massachusetts |
| See official computation schedule | Official source |
| Minnesota |
| See official computation schedule | Official source |
| New York |
| See official computation schedule | Official source |
| Oregon |
| 10%–16% | Official source |
| Rhode Island |
| See official computation schedule | Official source Official source |
| Vermont |
| See official computation schedule | Official source |
| Washington |
| See official computation schedule | Official source |
Beneficiary may pay
2026 inheritance-tax relationship ladders
These are beneficiary-level bands, not estate-tax rates. Exact family classes, deductions, and property rules still control the return.
Kentucky
Inheritance tax
- Class A close family: 0%
- Class B: 4%–16% after $1,000 exemption
- Class C: 6%–16% after $500 exemption
The beneficiary's relationship to the decedent controls the class and rate.
Maryland
Inheritance tax
- Listed close relatives: 0%
- Other taxable transfers: 10%
Nebraska
Inheritance tax
- Surviving spouse: 0%
- Any beneficiary under age 22 (every class): 0%
- Immediate relatives age 22+ (parents, grandparents, siblings, children, lineal descendants, and their spouses): 1% after $100,000 exemption
- Remote relatives age 22+ (uncles, aunts, nieces, nephews, their descendants and spouses): 11% after $40,000 exemption
- Everyone else age 22+: 15% after $25,000 exemption
Each exemption applies separately to what each beneficiary receives, and the under-22 exemption applies in all three classes.
New Jersey
Inheritance tax
- Class A (surviving spouse, civil union or domestic partner, children, stepchildren, grandchildren and other lineal descendants, parents, grandparents): 0%
- Class C (siblings and half-siblings; a son- or daughter-in-law, or a child's civil union partner): 11%–16% after $25,000 exemption
- Class D (everyone not in Class A, C or E, e.g. nieces, nephews, cousins, step-grandchildren, friends): 15%–16%. A Class D beneficiary who receives $499 or less in total owes nothing; at $500 or more the entire amount is taxable, so this is not a $499 exemption.
- Class E (charities, religious, educational and medical institutions, the State of New Jersey and its political subdivisions): 0%
Pennsylvania
Inheritance tax
- Surviving spouse: 0%
- Child aged 21 or younger inheriting from a parent: 0%
- Parent inheriting from a child aged 21 or younger: 0%
- Other direct descendants and lineal heirs: 4.5%
- Siblings: 12%
- Other heirs: 15%
- Charitable organizations, exempt institutions and government entities: 0%
Sourced registry
All 50 states and D.C.
All 51 jurisdictions were checked, and every state that imposes either tax is pinned to its own statute or revenue department with a quoted excerpt. A state absent from those lists levies neither tax, so its row reads “None.” Where the state itself publishes an explicit confirmation, the row says so and links it — many states never publish a page about a tax they do not levy, which is a fact about their publishing habits rather than any doubt about the law.
| State | Estate tax | Inheritance tax | Row status |
|---|---|---|---|
| Alabama (AL) | None | None | By enumeration |
| Alaska (AK) | None | None | By enumeration |
| Arizona (AZ) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Arkansas (AR) | None | None | By enumeration |
| California (CA) | None — confirmed by the state | None | By enumeration |
| Colorado (CO) | None | None | By enumeration |
| Connecticut (CT) | $15,000,000 exclusion | None | By enumeration |
| Delaware (DE) | None — confirmed by the state | None | By enumeration |
| District of Columbia (DC) | $4,988,400 exclusion | None | By enumeration |
| Florida (FL) | None — confirmed by the state | None | By enumeration |
| Georgia (GA) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Hawaii (HI) | $5,490,000 exclusion | None — confirmed by the state | State-sourced |
| Idaho (ID) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Illinois (IL) | $4,000,000 exclusion | None | By enumeration |
| Indiana (IN) | None | None — confirmed by the state | By enumeration |
| Iowa (IA) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Kansas (KS) | None — confirmed by the state | None | By enumeration |
| Kentucky (KY) | None — confirmed by the state | Imposed — relationship-based rates | State-sourced |
| Louisiana (LA) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Maine (ME) | $7,160,000 exclusion | None | By enumeration |
| Maryland (MD) | $5,000,000 exemption | Imposed — relationship-based rates | State-sourced |
| Massachusetts (MA) | $2,000,000 filing threshold | None | By enumeration |
| Michigan (MI) | None | None — confirmed by the state | By enumeration |
| Minnesota (MN) | $3,000,000 filing threshold | None | By enumeration |
| Mississippi (MS) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Missouri (MO) | None — confirmed by the state | None | By enumeration |
| Montana (MT) | None | None | By enumeration |
| Nebraska (NE) | None | Imposed — relationship-based rates | By enumeration |
| Nevada (NV) | None — confirmed by the state | None | By enumeration |
| New Hampshire (NH) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| New Jersey (NJ) | None — confirmed by the state | Imposed — relationship-based rates | State-sourced |
| New Mexico (NM) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| New York (NY) | $7,350,000 exclusion | None | By enumeration |
| North Carolina (NC) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| North Dakota (ND) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Ohio (OH) | None — confirmed by the state | None | By enumeration |
| Oklahoma (OK) | None — confirmed by the state | None | By enumeration |
| Oregon (OR) | $1,000,000 tax-free threshold | None | By enumeration |
| Pennsylvania (PA) | None — confirmed by the state | Imposed — relationship-based rates | State-sourced |
| Rhode Island (RI) | $1,838,056 filing threshold | None | By enumeration |
| South Carolina (SC) | None — confirmed by the state | None | By enumeration |
| South Dakota (SD) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Tennessee (TN) | None | None — confirmed by the state | By enumeration |
| Texas (TX) | None | None | By enumeration |
| Utah (UT) | None | None | By enumeration |
| Vermont (VT) | $5,000,000 filing threshold | None | By enumeration |
| Virginia (VA) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Washington (WA) | $3,076,000 exclusion (2026-01-01–2026-06-30); $3,000,000 exclusion (from 2026-07-01) | None | By enumeration |
| West Virginia (WV) | None | None | By enumeration |
| Wisconsin (WI) | None — confirmed by the state | None — confirmed by the state | State-sourced |
| Wyoming (WY) | None | None | By enumeration |
As of August 31, 2026: 18 rows carry a state-published source for every claim, and 33 rest on absence from the enumerated imposing sets for at least one claim. No jurisdiction is currently unsettled.
Who actually owes, and where plans go wrong
Thresholds do not all float with inflation
Oregon's official report still applies tax above $1 million. Washington says its $3 million amount from July 1, 2026 is not set to increase because the CPI provision expired. Recheck the year and date of death, not last year's chart.
One estate can create different beneficiary rates
Pennsylvania, Kentucky, Nebraska, New Jersey, and Maryland all use relationship rules. A spouse, sibling, child, and unrelated friend can receive property from the same decedent and land in different bands.
Real property follows situs rules
Residency is not the whole answer. Kentucky's Department of Revenue states that real estate is taxable where it is located, and state estate-tax filing rules can also reach a nonresident's in-state real or tangible property.
Federal portability is not a state pass
Illinois expressly rejects federal portability in its state computation. Hawaii, by contrast, has its own DSUE election and requires a timely Hawaii return. Check the state rule before assuming a surviving spouse inherited unused exemption.
Primary-source audit trail
Each excerpt below is the text that supports the registry claim. Links go to the state revenue authority, official instructions, or enacted statute—not a third-party chart.
Arizona
“Following the federal repeal, the Arizona legislature repealed the Arizona estate tax provisions (Laws 2006, Ch. 262, § 3). Additionally, Arizona does not impose an inheritance or gift tax.”Arizona Department of Revenue Publication 900
California
“The Economic Growth and Tax Relief Reconciliation Act of 2001, phased out the state death tax credit over a four (4) year period beginning January 2002. Effective January 1, 2005, the state death tax credit has been eliminated. ... For decedents that die on or after January 1, 2005, there is no longer a requirement to file a California Estate Tax Return.”California State Controller — Estate Tax
Connecticut
“For estates of decedents dying during 2026, the Connecticut estate tax exemption amount is $15 million. Therefore, Connecticut estate tax is due from a decedent’s estate if the Connecticut taxable estate is more than $15 million.”Connecticut DRS — 2026 estate-tax exemption
“Estate Tax Table for Estates of Decedents Dying During Calendar Year 2026 If the Amount of Connecticut Taxable Estate Is: The Amount of the Estate Tax Is: Not over $15,000,000 None Over $15,000,000 12% of the excess over the federal basic exclusion amount.”Connecticut DRS — 2026 estate-tax table
Delaware
“Because the Delaware Estate Tax was repealed for individuals dying on or after January 1, 2018, this return is not required for 2019.”Delaware Division of Revenue — prior-year forms
District of Columbia
“Estates of decedents who died January 1, 2026 - December 31, 2026 have an exclusion amount of $4,988,400.00. ... 0 11.2% ... 10,000,000 and above ... 16.0% ... The tax is the respective amount in Column C plus the tax computed using the respective rate in Column D.”District of Columbia 2026 Form D-76 instructions
Florida
“A federal change eliminated Florida's estate tax on people who died after December 31, 2004.”Florida Department of Revenue — Estate Tax
Georgia
“On and after July 1, 2014, there shall be no estate taxes levied by the state and no estate tax returns shall be required by the state.”Georgia Department of Revenue — estate-tax repeal
“Georgia has no inheritance tax, but some people refer to estate tax as inheritance tax.”Georgia Department of Revenue — inheritance-tax status
Hawaii
“the exclusion amount of $5,490,000 is set forth for the decedent in Chapter 11 of the IRC as amended as of December 21, 2017, as if the decedent died on December 31, 2017. ... Hawaii does not have a gift tax or an inheritance tax, but it does have an estate tax for estates of decedents dying after January 25, 2012. ... 10.0% ... of the net taxable estate”Hawaii Department of Taxation — Form M-6 instructions
Idaho
“Idaho has no gift tax or inheritance tax, and its estate tax for deaths expired in 2004.”Idaho State Tax Commission — Estates and Taxes
Illinois
“The exclusion amount for Illinois estate ... purposes is $4,000,000. The exclusion amount is a taxable threshold and not a credit against tax.”Illinois Attorney General — Estate Tax Instruction Fact Sheet
“The portability and carry-over of the unused Federal exemption ... is inapplicable to ... Illinois Estate Tax.”Illinois Attorney General — Estate Tax Instruction Fact Sheet
Indiana
“Inheritance tax previously had to be paid for individuals who passed away on or before Dec. 31, 2012 (IC 6-4-1). The legislature repealed the Indiana Inheritance tax in 2013. Some pre-2013 estates continued to file original or amended returns. No Inheritance tax returns for Indiana residents or nonresidents should be prepared or filed after Oct. 5, 2023 (IC 34-11-1-2). This means that there is no Inheritance tax owed in Indiana.”Indiana Department of Revenue — Inheritance Tax Information
Iowa
“Iowa inheritance tax is not applicable for deaths occurring on or after 1/1/25.”Iowa Department of Revenue — inheritance-tax phaseout
“Iowa estate tax is not applicable for deaths occurring on or after 1/1/05 due, in large part, to changes on the federal 706 which replaced the state death tax credit with a state death tax deduction.”Iowa Department of Revenue — estate-tax status
Kansas
“There is no estate tax for estate of decedent’s dying after December 31, 2009.”Kansas Department of Revenue Notice 10-07
Kentucky
“if the date of death is after June 30, 1998, all Class A beneficiaries are exempt from paying Kentucky inheritance tax. ... Class B beneficiaries receive a $1,000 exemption and the tax rate is 4 percent to 16 percent. ... Class C beneficiaries receive a $500 exemption and the tax rate is 6 percent to 16 percent. ... Since January 1, 2005, there has been no Kentucky estate tax.”Kentucky Department of Revenue — Inheritance Tax
“Real estate is taxable in the state where it is located.”Kentucky Department of Revenue — Inheritance Tax situs rule
Louisiana
“Because R.S. 47:2432 only imposes the estate transfer tax if a state death tax credit is allow against the federal estate tax, no state estate transfer tax is due for deaths after December 31, 2004.”Louisiana Department of Revenue — estate transfer tax
“Does Louisiana impose an inheritance tax? No, Act 822 of the 2008 Regular Legislative Session repealed the inheritance tax law, R.S. 47:2401–2426. Effective January 1, 2012, no receipts will be issued for inheritance tax regardless of the date of death.”Louisiana Department of Revenue — inheritance-tax repeal
Maine
“For estates of decedents dying in 2026, the annual exclusion amount is $7,160,000 and tax is computed as follows: If Maine taxable estate is: More than But not more than Subtract from Maine taxable estate Multiply result by Add the following $0 $7,160,000 $0 0% $0 $7,160,000 $10,160,000 $7,160,000 8% $0 $10,160,000 $13,160,000 $10,160,000 10% $240,000 $13,160,000 $13,160,000 12% $540,000”Maine Revenue Services — Estate Tax (706ME)
Maryland
“the unified credit used for determining the Maryland estate tax for a decedent may not exceed the applicable credit amount corresponding to an applicable exclusion amount ... $5,000,000 for a decedent dying on or after January 1, 2019 ... the federal credit used to determine the Maryland estate tax may not exceed 16% of the amount by which the decedent’s taxable estate ... exceeds: ... $5,000,000 for a decedent dying on or after January 1, 2019”Maryland Tax-General §7-309
“The inheritance tax does not apply to the receipt of property that passes from a decedent to or for the use of: ... a grandparent of the decedent; ... a parent of the decedent; ... a spouse of the decedent; ... a child of the decedent or a lineal descendant of a child of the decedent; ... a spouse of a child of the decedent or a spouse of a lineal descendant of a child of the decedent; ... a surviving spouse of a deceased child of the decedent or of a deceased lineal descendant of a child of the decedent ... a brother or sister of the decedent”Maryland Tax-General §7-203
“The inheritance tax rate is 10% of the clear value of the property that passes from a decedent.”Maryland Tax-General §7-204
Massachusetts
“For decedents dying on or after January 1, 2023, with a gross estate of more than $2,000,000.”Massachusetts DOR — Estate Tax Guide
Michigan
“Is there still an Inheritance Tax? Yes, the Inheritance Tax is still in effect, but only for those individuals who inherited from a person who died on or before September 30, 1993.”Michigan Department of Treasury — Inheritance Tax FAQ
Minnesota
“the sum of the federal gross estate and federal adjusted taxable gifts, as defined in section 2001(b) of the Internal Revenue Code, made within three years of the date of the decedent's death exceeds ... $3,000,000 for estates of decedents dying in 2020 and thereafter.”Minnesota Statutes § 289A.10 — Estate Tax Return Filing Requirements
Mississippi
“Therefore, as of January 1, 2005, no estate tax return is required for decedents dying on or after January 1, 2005 for the State of Mississippi. Mississippi does not have an inheritance tax nor a gift tax.”Mississippi Department of Revenue — Estate
Missouri
“Because the IRS will no longer allow a state death tax credit for deaths occurring on or after January 1, 2005, no Missouri estate tax is imposed. Therefore, no estate tax return must be filed for deaths occurring on or after January 1, 2005.”Missouri Department of Revenue — Estate Tax
Nebraska
“For decedents dying on or after January 1, 2023, one percent of the clear market value of the property received by each person in excess of one hundred thousand dollars.”Nebraska Revised Statute §77-2004
“Interests passing to the surviving spouse by will, in the manner set forth in section 77-2002 , or in any other manner shall not be subject to tax.”Nebraska Revised Statute §77-2004 — surviving spouse
“Any interest passing to a person described in subsection (2) of this section who is under twenty-two years of age shall not be subject to tax.”Nebraska Revised Statute §77-2004 — beneficiaries under 22
“Eleven percent ... received by each person in excess of forty thousand dollars.”Nebraska Revised Statute §77-2005
“In addition, any interest passing to a person described in subsection (1) of this section who is under twenty-two years of age shall not be subject to tax.”Nebraska Revised Statute §77-2005 — beneficiaries under 22
“Fifteen percent ... received by each person in excess of twenty-five thousand dollars.”Nebraska Revised Statute §77-2006
“In addition, any interest passing to a person who is under twenty-two years of age shall not be subject to tax.”Nebraska Revised Statute §77-2006 — beneficiaries under 22
Nevada
“If the time of death is on or after January 1, 2005, Nevada does not require filing of Estate Tax and will not require filing until which time the Internal Revenue Service reenacts the Death Tax Credit Nevada that was collected prior to January 1, 2005.”Nevada Department of Taxation — Estate Tax FAQ
New Hampshire
“The Legacy & Succession Tax (RSA 86) and Transfer Tax Upon the Personal Property of Nonresident Decedents (RSA 89) were repealed, effective for deaths occurring on or after January 1, 2003. For deaths occurring on or after January 1, 2005, the NH Estate Tax return is not required to be filed due to the federal repeal of the estate death tax credit.”New Hampshire DRA — Inheritance & Estate Taxes FAQ
New Jersey
“Beneficiary or Transferee Tax Rate for Each Beneficiary or Transferee Class A No tax is due Class C First $25,000 Next $1,075,000 Next $300,000 Next $300,000 Over $1,700,000 No tax is due 11% 13% 14% 16% Class D First $700,000 Over $700,000 15% 16%”New Jersey Division of Taxation — inheritance-tax rates
“Class A beneficiaries are exempt from Inheritance Tax. The following relationships are considered Class A beneficiaries: Surviving spouse; Civil union partner after February 19, 2007; Domestic partner after July 10, 2004; Child (including a legally adopted child); Grandchild, great-grandchild, etc.; Parents, grandparents, etc.; Mutually acknowledged child; Stepchild, (but not a step-grandchild or their descendants). ... The following relationships are considered Class C beneficiaries: Sibling of a decedent (including half-siblings); Spouse or surviving spouse of a child of a decedent ... Class D beneficiaries are any beneficiaries that are not specifically classified as Class A, Class C, or Class E. Examples of common Class D beneficiaries: Nieces and nephews; Aunts, uncles, and cousins (of all degrees); Personal friends; Step-grandchildren and their descendants; ... Class E beneficiaries are exempt from Inheritance Tax. Class E beneficiaries include but are not limited to: Qualified charities and all 501(c)(3) organizations; Religious institutions; Educational and medical institutions; Nonprofit benevolent or scientific institutions; The State of New Jersey or its political subdivisions (counties, municipalities).”New Jersey Division of Taxation — Form IT-R instructions (beneficiary classes)
“Class D beneficiaries receive no exemption. Exception: Any Class D beneficiary who receives a total of $499 or less will be exempt from Inheritance Tax on the amount they receive. This does not mean that there is a $499 exemption for each Class D beneficiary. If a Class D beneficiary receives $500 or more, the entire amount is taxable.”New Jersey Division of Taxation — Form IT-R instructions (Class D under $500)
“No New Jersey Estate Tax is imposed on the estates of decedents who die on or after January 1, 2018.”New Jersey Division of Taxation — estate-tax status
New Mexico
“New Mexico’s Estate Tax is phased out due to federal tax law changes as of January 1, 2005.”New Mexico Taxation and Revenue — estate-tax phaseout
“Note: New Mexico does not impose an inheritance tax”New Mexico Taxation and Revenue — inheritance-tax status
New York
“The basic exclusion amount for dates of death on or after January 1, 2026, through December 31, 2026 is $7,350,000.”New York Department of Taxation and Finance — Estate Tax
North Carolina
“The inheritance tax (Article 1. §§ 105-2 to 105-32) was repealed effective January 1, 1999, and applied to the estates of decedents dying on or after that date. ... repeals the North Carolina estate tax effective January 1, 2013 and applies to the estates of decedents dying on or after that date.”North Carolina DOR — Collections by Tax Type
North Dakota
“No estate taxes are paid to North Dakota for deaths occurring after January 1, 2005 due to the Federal Congressional Budget Act Sunset Law under the provisions of the Economic Growth and Relief Act of 2001.”North Dakota Office of State Tax Commissioner — estate-tax status
“North Dakota does not have an inheritance tax. The inheritance tax was repealed in 1927 and replaced with an estate tax.”North Dakota Office of State Tax Commissioner — inheritance-tax status
Ohio
“The Ohio estate tax has been repealed for the estates of individuals dying on or after January 1, 2013.”Ohio Department of Taxation — Estate Tax Information Release
Oklahoma
“For deaths on or after January 1, 2010 the Oklahoma estate tax has been repealed.”Oklahoma Tax Commission — Tax Expenditure Report
Oregon
“The Oregon estate tax only applies to taxable value over $1 million. ... marginal tax rates range from 10 to 16 percent.”Oregon DOR — Estate Tax Report, 2026 Edition
Pennsylvania
“0 percent on transfers to a surviving spouse, to a parent from a child aged 21 or younger, and to or for the use of a child aged 21 or younger from a parent; 4.5 percent on transfers to direct descendants and lineal heirs; 12 percent on transfers to siblings; and 15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax.”Pennsylvania Department of Revenue — REV-584, Inheritance Tax & Safe Deposit Boxes FAQ
“The rates for Pennsylvania inheritance tax are as follows: 0 percent on transfers to a surviving spouse or to a parent from a child aged 21 or younger; 4.5 percent on transfers to direct descendants and lineal heirs; 12 percent on transfers to siblings; and 15 percent on transfers to other heirs, except charitable organizations, exempt institutions and government entities exempt from tax.”Pennsylvania Department of Revenue — Inheritance Tax
“The federal credit was phased out between 2002 and 2005. Once the credit was completely phased out, the Pennsylvania estate tax was eliminated.”Pennsylvania Department of Revenue — Tax Compendium
Rhode Island
“For decedents whose death occurs on or after January 1, 2015, a tax is imposed upon the transfer of the net estate ... beginning on January 1, 2016, and each January 1 thereafter, said Rhode Island credit amount under this section shall be adjusted by the percentage of increase in the Consumer Price Index for all Urban Consumers”R.I. Gen. Laws §44-22-1.1
“As a result, the Rhode Island Estate Tax threshold is $1,838,056 for decedents dying on or after January 1, 2026, up from the threshold of $1,802,431 for decedents dying in Calendar Year 2025.”Rhode Island Division of Taxation — 2026 Tax Changes
South Carolina
“South Carolina does not have an estate tax or a gift tax.”South Carolina Department of Revenue — Moving to South Carolina Guide
South Dakota
“40 Imposition And Amount Of Inheritance Tax [Repealed] 40A Estate Tax [Repealed] 41 Administration And Collection Of Inheritance Tax [Repealed]”South Dakota Codified Law — Title 10
Tennessee
“The inheritance tax is no longer imposed after December 31, 2015 . Please DO NOT file for decedents with dates of death in 2016 or after.”Tennessee Department of Revenue — Inheritance Tax
Vermont
“In 2026, the Vermont Legislature increased the Estate Tax filing threshold to $5 million to match the Estate Tax payment threshold.”Vermont Department of Taxes — Estate Tax
Virginia
“Today, Virginia no longer has an estate tax* or inheritance tax.”Virginia Tax — Estate and Inheritance Taxes
Washington
“$3,076,000 ... between January 1, 2026 and June 30, 2026. ... $3,000,000 ... on or after July 1, 2026. It is not set to increase going forward due to an expired CPI in the statute.”Washington Department of Revenue — Estate Tax
Wisconsin
“There is no estate tax for decedents dying after December 31, 2007.”Wisconsin Department of Revenue — estate-tax status
“There is no Wisconsin inheritance tax for decedents dying on or after January 1, 1992.”Wisconsin Department of Revenue — inheritance-tax status
Related estate-tax tools and guides
Frequently asked questions
What is the difference between estate tax and inheritance tax?
Estate tax is calculated against the estate before assets are distributed. Inheritance tax is determined for a beneficiary and usually changes with that beneficiary's relationship to the person who died.
Which jurisdictions impose a state estate tax in 2026?
The 2026 estate-tax jurisdictions are Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington. That list is complete: all 51 jurisdictions were checked and each one that imposes the tax is pinned to its own statute or revenue-department page. No other state levies a separate estate tax, so only the federal estate tax applies there.
Which states impose an inheritance tax in 2026?
The five officially verified inheritance-tax states are Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania. Maryland is the only state in the verified lists that imposes both an estate tax and an inheritance tax.
Does Iowa still have an inheritance tax?
No for deaths on or after January 1, 2025. The Iowa Department of Revenue says the inheritance tax is not applicable for those deaths; older estates may still fall under prior rules.
Does federal estate-tax portability automatically work for state estate tax?
No. State rules must be checked separately: Illinois says federal portability is inapplicable to its estate tax, while Hawaii provides its own state DSUE election on a timely filed Hawaii return.
Sources & References
Primary references used for this content
Form 706
United States Estate Tax Return
Estate tax computation and portability election
View on irs.gov
IRC §2010
Unified credit against estate tax
Basic exclusion amount and portability
View on law.cornell.edu
FTA
State Tax Agencies Directory
Every state revenue department — the authority for state figures
View on taxadmin.org
✓3 primary sources; links re-checked on a weekly rotation by the source watcher
Disclaimer: This calculator provides estimates for educational purposes only. Not tax, legal, or financial advice. Results may vary based on your specific circumstances. Consult a qualified CPA or tax professional for personalized guidance.