State directory
Which States Tax Estates or Inheritances
Updated Editorial policy
For a death in 2026, 12 states and the District of Columbia levy an estate tax, charged on the estate before it is distributed. An inheritance tax, charged on what each beneficiary receives with rates and exemptions set by the beneficiary's relationship to the decedent, is levied by 5 states. Maryland levies both, and the remaining 34 states levy neither. Each entry below opens that jurisdiction's own worksheet and the statutes or agency forms it relies on.
Choose the jurisdiction whose rules affect the estate or beneficiary. Domicile is one part of the analysis; real property in a different jurisdiction can also require a separate return.
Jurisdiction directory
- AlabamaNo current death tax
- AlaskaNo current death tax
- ArizonaNo current death tax
- ArkansasNo current death tax
- CaliforniaNo current death tax
- ColoradoNo current death tax
- ConnecticutEstate tax
- DelawareNo current death tax
- District of ColumbiaEstate tax
- FloridaNo current death tax
- GeorgiaNo current death tax
- HawaiiEstate tax
- IdahoNo current death tax
- IllinoisEstate tax
- IndianaNo current death tax
- IowaNo current death tax
- KansasNo current death tax
- KentuckyInheritance tax
- LouisianaNo current death tax
- MaineEstate tax
- MarylandEstate + inheritance tax
- MassachusettsEstate tax
- MichiganNo current death tax
- MinnesotaEstate tax
- MississippiNo current death tax
- MissouriNo current death tax
- MontanaNo current death tax
- NebraskaInheritance tax
- NevadaNo current death tax
- New HampshireNo current death tax
- New JerseyInheritance tax
- New MexicoNo current death tax
- New YorkEstate tax
- North CarolinaNo current death tax
- North DakotaNo current death tax
- OhioNo current death tax
- OklahomaNo current death tax
- OregonEstate tax
- PennsylvaniaInheritance tax
- Rhode IslandEstate tax
- South CarolinaNo current death tax
- South DakotaNo current death tax
- TennesseeNo current death tax
- TexasNo current death tax
- UtahNo current death tax
- VermontEstate tax
- VirginiaNo current death tax
- WashingtonEstate tax
- West VirginiaNo current death tax
- WisconsinNo current death tax
- WyomingNo current death tax
Nothing in this register answers to that entry. Spell the jurisdiction out (Vermont, District of Columbia) or give its postal abbreviation (VT, DC).
Estate-level calculations
Connecticut, the District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont and Washington currently have estate-tax calculations. Their exclusions are not interchangeable. A Connecticut calculation uses the federal basic exclusion while New York has an independently indexed exclusion and a credit phaseout. The District has its own zero bracket and property fraction.
Recipient-level inheritance taxes
Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania have beneficiary classification rules. Prepare each recipient's net share and relationship before comparing them. Maryland can also impose estate tax, with a paid inheritance-tax credit in the estate calculation. The inheritance-tax explanation shows why simply using one percentage for an entire estate can give a wrong answer.
Before opening a worksheet
Gather the date of death, evidence of domicile, valuations, allowable deductions, lifetime gift history and property location. Use the source on the selected page to confirm whether an older death falls under a historical tax. Current no-tax states still have probate, income-tax and federal questions; a local zero tax is not a clearance certificate.
Use the source index to check the underlying agency form or law, and the methodology for rounding and prepared-input scope. Federal Form 706 is handled separately on the federal worksheet; its state death-tax deduction must be reconciled after the relevant state calculations.
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