Which States Have an Estate or Inheritance Tax? (2026)
Which states tax estates or inheritances, and the exemption amounts, with the official source for each.
| State | The rule |
|---|---|
| Alabama | No state estate or inheritance tax is currently collected. Alabama's estate tax only equals the federal state death tax credit, which no longer exists under federal law, so no Alabama estate tax is due. Ala. Code § 40-15-2 |
| Alaska | No Alaska estate tax is due in practice. Alaska's estate tax equals the federal credit for state death taxes, which no longer exists under federal law. Alaska has no inheritance tax. AS 43.31.011 |
| Arizona | No state estate or inheritance tax. The Arizona Revised Statutes no longer contain an estate tax chapter. Arizona Revised Statutes, Title 42 (estate tax chapter no longer in effect) |
| Arkansas | No state estate or inheritance tax for current deaths. Arkansas's estate tax law was tied to the federal credit for state death taxes and stopped operating when that credit was repealed for deaths on or after January 1, 2005. Ark. Code Ann. § 26-59-103 |
| California | No state estate or inheritance tax. No California estate tax return is required for deaths on or after January 1, 2005. The old inheritance tax applies only to deaths before June 8, 1982. California State Controller's Office, California Estate Tax |
| Colorado | No inheritance tax. Colorado's estate tax is set equal to the federal credit for state death taxes; because that federal credit is no longer available, no Colorado estate tax is due in practice. C.R.S. §§ 39-23.5-102(6), 39-23.5-103 |
| Connecticut | Connecticut has an estate tax (and a gift tax) but no inheritance tax. For deaths on or after January 1, 2023, the exemption equals the federal basic exclusion amount, and the tax is 12% of the Connecticut taxable estate above it. For deaths on or after January 1, 2026, the exemption is $15 million. A Connecticut estate tax return is required for every decedent's estate (Form CT-706 NT filed with the Probate Court for estates under the exemption), due six months after death. Conn. Gen. Stat. § 12-391; Probate Court Administration of Decedents' Estates User Guide |
| Delaware | No state estate or inheritance tax. Delaware's inheritance tax was repealed effective January 1, 1999, and its estate tax was repealed effective January 1, 2018. 30 Del. C. Chapters 13 and 15 (repealed) |
| District of Columbia | D.C. has an estate tax (no inheritance tax). For deaths in 2026 the exclusion (zero bracket) amount is $4,988,400; the amount is adjusted each year for inflation. The amount above the exclusion is taxed at graduated rates. D.C. Code §§ 47-3701, 47-3702; D.C. Office of Tax and Revenue notice |
| Florida | No state estate or inheritance tax. Florida's estate tax does not apply to deaths after December 31, 2004, and since July 1, 2023 personal representatives no longer file the Affidavit of No Florida Estate Tax Due (Form DR-312). Florida Department of Revenue, Estate Tax |
| Georgia | No state estate or inheritance tax. Georgia levies no estate tax for deaths on or after July 1, 2014, and has no inheritance tax. O.C.G.A. § 48-12-1; Georgia Department of Revenue Estate Tax FAQ |
| Hawaii | Hawaii has a state estate tax (no inheritance tax). The exclusion amount is $5,490,000, fixed at the 2017 federal level and not increased with the federal exemption. Rates are graduated from 10% up to 20% on amounts over $10 million. Form M-6 is filed by the personal representative. Haw. Rev. Stat. § 236E-6; Hawaii Department of Taxation, Instructions for Form M-6 (Rev. 2025) |
| Idaho | No state estate or inheritance tax. Idaho's estate and transfer tax chapter has been repealed. Idaho Code Title 14, Chapter 4 (repealed) |
| Illinois | Illinois has a state estate tax. For deaths on or after January 1, 2013, the exclusion amount is $4,000,000. 35 ILCS 405/2, 405/3 |
| Indiana | No state estate or inheritance tax. Indiana's inheritance tax was repealed for deaths after December 31, 2012, and the estate tax and generation-skipping tax were repealed effective January 1, 2013. HEA 1001 (2013); Indiana Department of Revenue Departmental Notice #44 |
| Iowa | No state estate tax, and no inheritance tax for deaths on or after January 1, 2025. Iowa's inheritance tax was phased out and does not apply to estates of people who die on or after that date; it can still apply to estates of people who died earlier. Iowa Code § 450.98 |
| Kansas | No state estate or inheritance tax. Kansas's estate tax applied only to deaths from 2007 through 2009, and only to estates that filed a return before January 1, 2020; earlier inheritance tax laws have been repealed. K.S.A. 79-15,254 |
| Kentucky | Kentucky has an inheritance tax. Class A beneficiaries (surviving spouse, parents, children, stepchildren, grandchildren, brothers and sisters, and under the current text nephews and nieces) are fully exempt. Class B beneficiaries (for example, sons- and daughters-in-law, aunts, uncles and certain great-grandchildren) pay 4% to 16% after a $1,000 exemption; Class C beneficiaries (everyone else) pay 6% to 16% after a $500 exemption. Kentucky's separate estate tax is measured by the federal credit for state death taxes. KRS 140.070, 140.080, 140.130 |
| Louisiana | No Louisiana inheritance tax for deaths after June 30, 2004; the inheritance tax law was repealed effective January 1, 2010. Louisiana's estate transfer tax applies only to estates subject to federal estate tax and equals the federal credit for state death taxes, so it is owed only when that federal credit is allowable. La. R.S. 47:2401 (repealed); La. R.S. 47:2431, 47:2432 |
| Maine | Maine has a state estate tax. For deaths in 2026, the Maine exclusion amount is $7,160,000 (it was $7,000,000 for 2025). Tax on the excess is 8% to 12%. The exclusion is adjusted for inflation each year. 36 M.R.S. §§ 4102, 4119 |
| Maryland | Maryland has both. Estate tax: applies to estates above a $5,000,000 exemption (for deaths on or after January 1, 2019), plus any unused exemption of a deceased spouse. Inheritance tax: 10% of the clear value of property passing to non-exempt beneficiaries; property passing to a spouse, children and other descendants, parents, grandparents, siblings, and certain others is exempt. Md. Code, Tax-General §§ 7-309 (estate tax), 7-203 and 7-204 (inheritance tax) |
| Massachusetts | Massachusetts has a state estate tax. For deaths on or after January 1, 2023, no estate tax is due if the federal taxable estate is $2,000,000 or less, and every taxable estate receives a credit of up to $99,600. M.G.L. c. 65C, § 2A(f), (g) |
| Michigan | No Michigan estate tax is currently owed. Michigan's estate tax equals the federal credit for state death taxes, and that federal credit no longer applies to deaths after 2004, so the Michigan tax works out to zero. MCL 205.232 |
| Minnesota | Minnesota has a state estate tax. The exclusion amount is $3,000,000 for decedents dying in 2020 and later. Minn. Stat. § 291.016, subd. 3 |
| Missouri | No Missouri estate tax is imposed for deaths on or after January 1, 2005, and no Missouri estate tax return is required; the tax is tied to the federal state death tax credit, which is no longer allowed. Missouri has no inheritance tax. RSMo § 145.011; Missouri Department of Revenue |
| Montana | No inheritance tax. Montana's estate tax law only imposes a tax equal to the federal credit for state death taxes, so as a practical matter there is no separate Montana estate tax under current federal law. Mont. Code Ann. §§ 72-16-904, 72-16-905 |
| Nebraska | Nebraska has an inheritance tax (no estate tax for deaths on or after January 1, 2007). For deaths on or after January 1, 2023: parents, grandparents, siblings, children and other descendants (and their spouses) pay 1% on what each receives over $100,000; aunts, uncles, nieces, nephews and their descendants (and spouses) pay 11% over $40,000; everyone else pays 15% over $25,000. Property passing to the surviving spouse is exempt, as is property passing to a person under age 22. The tax is due 12 months after death. Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006, 77-2010, 77-2101.01 |
| Nevada | No inheritance tax. Nevada's estate tax is set equal to the federal credit for state death taxes; because that federal credit no longer exists, no Nevada estate tax is owed in practice. NRS 375A.100 |
| New Hampshire | No inheritance tax. New Hampshire's estate tax equals the federal credit for state death taxes; because that federal credit is no longer allowed, no New Hampshire estate tax is currently due. N.H. RSA 87:1 |
| New Jersey | No New Jersey estate tax for deaths on or after January 1, 2018. New Jersey does have an inheritance tax that depends on who receives the property: Class A (spouse, civil union or domestic partner, children, stepchildren, grandchildren and other descendants, parents, grandparents) and Class E (qualified charities, religious and educational institutions, the State) pay no tax. Class C (brothers and sisters, a child's spouse or civil union partner) pays nothing on the first $25,000, then 11% up to $1,100,000, 13% to $1,400,000, 14% to $1,700,000, and 16% above that. Class D (everyone else) pays 15% on the first $700,000 and 16% above that. N.J.S. 54:34-2; NJ Division of Taxation |
| New Mexico | No inheritance tax. New Mexico's estate tax equals the federal credit for state death taxes; because that federal credit no longer exists, no New Mexico estate tax is owed in practice. NMSA 1978, § 7-7-3 |
| New York | New York has a state estate tax (no inheritance tax). The basic exclusion amount is $7,350,000 for deaths in 2026 ($7,160,000 for 2025). If the New York taxable estate exceeds the exclusion by more than 5%, the exclusion credit is lost entirely and the whole estate is taxed (the 'cliff'). N.Y. Tax Law § 952 |
| North Carolina | No state estate tax. North Carolina's estate tax was repealed for people dying on or after January 1, 2013. N.C. Gen. Stat. Chapter 105, Article 1A (repealed by S.L. 2013-316, s. 7(a)) |
| North Dakota | No North Dakota estate tax is currently due. North Dakota's estate tax equals the federal credit for state death taxes, so for deaths after January 1, 2005 no estate tax is paid to North Dakota. North Dakota has no inheritance tax (repealed in 1927) and no gift tax. Estates required to file a federal estate tax return must still file North Dakota Form 54-91, due 15 months after death. N.D. Cent. Code § 57-37.1-04; ND Office of State Tax Commissioner |
| Ohio | No state estate or inheritance tax. Ohio's estate tax applies only to people who died before January 1, 2013. Ohio Rev. Code 5731.02 |
| Oklahoma | No state estate or inheritance tax. Oklahoma's estate tax statutes were repealed effective January 1, 2010, and no estate tax lien attaches to property of a person who died on or after that date. 68 O.S. §§ 801-819 (repealed); 68 O.S. § 804.1 |
| Oregon | Oregon has an estate tax (no inheritance tax). The tax applies to Oregon taxable estates of $1,000,000 or more, at graduated rates from 10% to 16%. An estate tax return is not required unless the gross estate is $1 million or more. A separate exemption for qualifying natural resource property (farm, forest or fishing) is capped at $15 million per estate. ORS 118.010; ORS 118.145; ORS 118.160 |
| Pennsylvania | Pennsylvania has an inheritance tax, with rates based on the beneficiary's relationship to the decedent: 0% for transfers to a surviving spouse or to a parent from a child aged 21 or younger; 4.5% to direct descendants and lineal heirs; 12% to siblings; and 15% to other heirs (charities, exempt institutions and government bodies are exempt). Property owned jointly by spouses, certain qualifying farmland, and certain property of service members who die from active-duty injuries or illness are exempt. Tax is due at death and becomes delinquent nine months after death; a 5% discount applies if paid within three months of death. 72 P.S. § 9101 et seq. (Inheritance and Estate Tax) |
| Rhode Island | Rhode Island has an estate tax and no inheritance tax. For deaths in 2026, the estate tax credit is $87,940, which exempts the first $1,838,056 of the net taxable estate (2025: $1,802,431). The amount is adjusted every January 1 for inflation. R.I. Gen. Laws § 44-22-1.1; Division of Taxation ADV 2025-27 |
| South Carolina | No state estate or inheritance tax in practice. South Carolina's estate tax equals the federal credit for state death taxes, and that federal credit is no longer allowed, so no South Carolina estate tax is due. South Carolina has no inheritance tax. S.C. Code §§ 12-16-20, 12-16-510 |
| South Dakota | No state estate or inheritance tax. South Dakota voters repealed the state inheritance tax effective July 1, 2001, and the state has no estate tax. South Dakota Department of Revenue |
| Tennessee | No state estate or inheritance tax. Tennessee's inheritance tax is no longer imposed for people who died after December 31, 2015, and no inheritance tax return is filed for deaths in 2016 or later. Tennessee Department of Revenue, Inheritance Tax |
| Texas | No state estate or inheritance tax. Since November 4, 2025, the Texas Constitution prohibits the Legislature from imposing a state tax on a deceased person's estate because of death, including an estate, inheritance or death tax. Tex. Const. art. VIII, § 26 |
| Utah | No state estate or inheritance tax. Utah's Inheritance Tax Act (Title 59, Chapter 11) was repealed effective May 6, 2026. Utah Code Title 59, Chapter 11 (repealed) |
| Vermont | Vermont has an estate tax (no inheritance tax). Tax applies to a Vermont taxable estate of $5,000,000 or more, at 16% of the excess over $5,000,000 (multiplied by the share of the estate located in Vermont). The $5,000,000 threshold applies to deaths in 2021 or later and is not indexed for inflation. A Vermont estate tax return (Form EST-191) is generally required if the decedent had an interest in Vermont property and the federal gross estate plus adjusted taxable gifts made within two years of death exceeds $5 million, or if a federal estate tax return is required. 32 V.S.A. § 7442a; 32 V.S.A. § 7445 |
| Virginia | Virginia has no inheritance tax. Its estate tax is equal to the federal credit for state death taxes, so it applies only to the extent that credit is allowed under federal law. Virginia does impose a probate tax on the probate of a will or grant of administration: 10 cents per $100 of estate value, which does not apply to estates of $15,000 or less. Va. Code § 58.1-901; § 58.1-902; § 58.1-1712 |
| Washington | Washington has an estate tax (no inheritance tax). The exclusion amount is $3,000,000 for deaths from July 1, 2025 through December 31, 2025; $3,076,000 for deaths from January 1, 2026 through June 30, 2026; and $3,000,000 for deaths on or after July 1, 2026, adjusted for inflation starting in 2027 (no adjustment in a year if it would not increase the amount). Rates on the taxable estate run from 10% to 35% for deaths from July 1, 2025 through June 30, 2026, and from 10% to 20% for deaths before July 1, 2025 and on or after July 1, 2026. The filing threshold equals the exclusion amount and is based on the gross estate. RCW 83.100.020; RCW 83.100.040 |
| West Virginia | West Virginia has no inheritance tax. Its estate tax applies only when a federal estate tax is payable, and equals the portion of the federal credit for state death taxes attributable to West Virginia property, so that the combined state and federal tax does not exceed the federal tax alone. W. Va. Code § 11-11-3 |
| Wisconsin | No state estate or inheritance tax. Wisconsin has no estate tax for people who died after December 31, 2007, and no inheritance tax for deaths on or after January 1, 1992. Wisconsin Department of Revenue; Wis. Stat. § 72.02 |
| Wyoming | Wyoming has no inheritance tax and no stand-alone estate tax. Its estate tax law imposes only a 'pick-up' tax equal to the maximum state death tax credit allowed against the federal estate tax, apportioned to the Wyoming gross estate; the statute states it is not intended to increase the total federal and state death taxes on any estate. W.S. 39-19-101 to 39-19-111 (esp. W.S. 39-19-103, 39-19-104) |
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.