Estate & Inheritance Taxes by State

Levies an estate tax at a flat rate of 12% for estates that exceed a $15 million exemption threshold.

Imposes an estate tax with a $5.49 million exemption and a progressive rate ranging from 10% to 20%.

Levies an estate tax with a $4 million exemption and rates ranging from 0.8% to 16%.

Imposes only an inheritance tax with rates reaching up to 16%. Transfers to surviving spouses, children, and grandchildren are fully exempt.

Imposes an estate tax with rates of 8%, 10%, and 12%. The state's exemption amount for 2026 is set at $7.16 million.

Imposes both an estate tax ($5 million exemption, rates up to 16%) and a flat 10% inheritance tax. Surviving spouses, children, and grandchildren are exempt from the inheritance tax.

Levies an estate tax with a $2 million exemption and rates ranging from 0.8% to 16%.

Imposes an estate tax with a $3 million exemption and rates from 13% to 16%.

Levies only an inheritance tax with rates ranging from 0% to 15%.

Imposes an inheritance tax with rates ranging from 0% to 16%. Property passing to surviving spouses, children, and grandchildren is exempt.

Levies an estate tax with an exemption of $7.35 million and rates from 3.06% to 16%. Features a 'cliff' where the entire estate is taxed if it exceeds 105% of the exemption.

Imposes an estate tax with rates from 10% to 16% and maintains the lowest exemption in the country at just $1 million.

Levies only an inheritance tax with rates up to 15%. Property inherited by a surviving spouse or a parent to a child aged 21 or younger is tax-free.

Imposes an estate tax with rates from 0.8% to 16%. The exemption is $1,838,056 for 2026.

Levies a flat 16% estate tax on estates exceeding a $5 million exemption.

Imposes an estate tax with a $3.076 million exemption (dropping to $3 million on July 1, 2026). Maximum tax rate is 35% for the first half of 2026, dropping to 20% in the second half.