State Estate & Inheritance Tax 2026–2027
Last updated
The federal estate tax exemption is $15 million per person for 2026, permanent under OBBBA — but state taxes start at $1 million. This table covers all 50 states plus DC: estate tax exemptions, inheritance tax rates by beneficiary, and official source links for every figure.
Key findings
12
states + DC levy estate tax (exemptions from $1M–$15M)
5
states levy inheritance tax (rates vary by beneficiary)
1
state has both (Maryland only)
34
states have no death taxes at all
Federal context
The One Big Beautiful Bill Act (P.L. 119-21), signed July 4, 2025, made the federal estate tax exemption permanent at $15 million per person for 2026, inflation-indexed starting 2027 ($15.48 million for 2027 per Rev. Proc. 2026-35). Married couples using portability can shelter up to $30 million (2026) or $30.96 million (2027). The federal rate remains 40% on amounts above the exemption.
OBBBA changed federal law only. State estate and inheritance taxes remain separate, with exemptions as low as $1 million (Oregon). Where state figures for 2027 are not yet officially published, the table shows the 2026 figure clearly labeled with its year.
All 50 states + DC
| State | Tax type | Estate exemption 2026 | Estate exemption 2027 | Estate top rate | Inheritance tax | Source |
|---|---|---|---|---|---|---|
| Alabama | None | — | — | — | — | Official source |
| Alaska | None | — | — | — | — | Official source |
| Arizona | None | — | — | — | — | Official source |
| Arkansas | None | — | — | — | — | Official source |
| California | None | — | — | — | — | Official source |
| Colorado | None | — | — | — | — | Official source |
| Connecticut | Estate | $15,000,000 | $15,480,000 (tied to federal exemption) | 12% | — | Official source |
| Delaware | None | — | — | — | — | Official source |
| District of Columbia | Estate | $4,988,400 | Not yet published | 16% | — | Official source |
| Florida | None | — | — | — | — | Official source |
| Georgia | None | — | — | — | — | Official source |
| Hawaii | Estate | $5,490,000 | Not yet published | 20% | — | Official source |
| Idaho | None | — | — | — | — | Official source |
| Illinois | Estate | $4,000,000 | Not yet published | 16% top bracket | — | Official source |
| Indiana | None | — | — | — | — | Official source |
| Iowa | None | — | — | — | — | Official source |
| Kansas | None | — | — | — | — | Official source |
| Kentucky | Inheritance | — | — | — | Class A exempt (spouse, parents, children, grandchildren, siblings incl. half-siblings). Class B (nieces/nephews, sons-/daughters-in-law, aunts/uncles, great-grandchildren): 4%-16% after $1,000 exemption. Class C (all others): 6%-16% after $500 exemption. | Official source |
| Louisiana | None | — | — | — | — | Official source |
| Maine | Estate | $7,160,000 | Not yet published | 12% | — | Official source |
| Maryland | Both | $5,000,000 | Not yet published | 16% (estate) | 10% on heirs other than spouse/registered domestic partner, children and lineal descendants, stepchildren, parents, grandparents, siblings, and spouses of children; first $1,000 per person exempt. Inheritance tax is paid to the Register of Wills when assets are distributed and is credited against Maryland estate tax. | Official source |
| Massachusetts | Estate | $2,000,000 | Not yet published | 16% | — | Official source |
| Michigan | None | — | — | — | — | Official source |
| Minnesota | Estate | $3,000,000 | Not yet published | 16% | — | Official source |
| Mississippi | None | — | — | — | — | Official source |
| Missouri | None | — | — | — | — | Official source |
| Montana | None | — | — | — | — | Official source |
| Nebraska | Inheritance | — | — | — | 1% over $100,000 (parents, siblings, children, grandchildren); 11% over $40,000 (aunts, uncles, nieces, nephews); 15% over $25,000 (all others). Spouse and heirs under 22 exempt. | Official source |
| Nevada | None | — | — | — | — | Official source |
| New Hampshire | None | — | — | — | — | Official source |
| New Jersey | Inheritance | — | — | — | Class A (spouse, children, grandchildren, parents, stepchildren, civil union partners): exempt. Class C (siblings, sons-/daughters-in-law): 11%-16% after $25K exempt. Class D (all others): 15%-16%. | Official source |
| New Mexico | None | — | — | — | — | Official source |
| New York | Estate | $7,350,000 | Not yet published | 16% | — | Official source |
| North Carolina | None | — | — | — | — | Official source |
| North Dakota | None | — | — | — | — | Official source |
| Ohio | None | — | — | — | — | Official source |
| Oklahoma | None | — | — | — | — | Official source |
| Oregon | Estate | $1,000,000 | Not yet published | 16% | — | Official source |
| Pennsylvania | Inheritance | — | — | — | 0% spouse; 0% to a child 21 or younger from a parent (and to a parent from a child 21 or younger); 4.5% lineal heirs (children 22+, grandchildren, parents, grandparents); 12% siblings; 15% all others. | Official source |
| Rhode Island | Estate | $1,838,056 | Not yet published | 16% | — | Official source |
| South Carolina | None | — | — | — | — | Official source |
| South Dakota | None | — | — | — | — | Official source |
| Tennessee | None | — | — | — | — | Official source |
| Texas | None | — | — | — | — | Official source |
| Utah | None | — | — | — | — | Official source |
| Vermont | Estate | $5,000,000 | Not yet published | 16% | — | Official source |
| Virginia | None | — | — | — | — | Official source |
| Washington | Estate | $3,076,000 (deaths Jan 1-Jun 30); $3,000,000 (from Jul 1, 2026) | $3,000,000 | 35% (deaths Jan 1-Jun 30, 2026); 20% (from Jul 1, 2026, ESB 6347) | — | Official source |
| West Virginia | None | — | — | — | — | Official source |
| Wisconsin | None | — | — | — | — | Official source |
| Wyoming | None | — | — | — | — | Official source |
Download the full table as CSV (state, tax_type, estate_exemption_2026, estate_exemption_2027, estate_top_rate, inheritance_tax_summary, source_url, last_verified).
Estate tax states: exemptions from $1M to $15M
12 states plus DC levy estate tax in 2026. Oregon's $1 million threshold is the lowest; Connecticut's $15 million is the only state matching the federal exemption.
- Connecticut: $15,000,000, 12% top rate — Tied to the federal basic exclusion amount. $15M cap on CT estate+gift tax. No portability between spouses.
- District of Columbia: $4,988,400, 16% top rate — Indexed for inflation.
- Hawaii: $5,490,000, 20% top rate — Allows portability between spouses. Not indexed for inflation.
- Illinois: $4,000,000, 16% top bracket top rate — Exclusion is a threshold, not a credit. A $5M estate owes approx. $285,714 per Illinois AG example.
- Maine: $7,160,000, 12% top rate — Indexed for inflation. No portability.
- Maryland: $5,000,000, 16% (estate) top rate — Only state with both estate and inheritance tax. Estate tax has portability.
- Massachusetts: $2,000,000, 16% top rate — Cliff eliminated by Oct 2023 law, retroactive to deaths on/after Jan 1, 2023. $99,600 credit for first $2M. No portability. Not indexed.
- Minnesota: $3,000,000, 16% top rate — Flat exclusion for deaths in 2020 and later (Minn. Stat. § 291.016). No portability.
- New York: $7,350,000, 16% top rate — CLIFF: If estate exceeds 105% of exemption ($7,717,500), entire estate is taxed from dollar one. 3-year gift clawback under N.Y. Tax Law § 954. No portability.
- Oregon: $1,000,000, 16% top rate — Lowest exemption in the country. No portability.
- Rhode Island: $1,838,056, 16% top rate — Indexed for inflation. No portability.
- Vermont: $5,000,000, 16% top rate — Flat 16% rate above exemption. No portability.
- Washington: $3,076,000 (deaths Jan 1-Jun 30); $3,000,000 (from Jul 1, 2026), 35% (deaths Jan 1-Jun 30, 2026); 20% (from Jul 1, 2026, ESB 6347) top rate — Top rate dropped from 35% to 20% effective July 1, 2026 under Engrossed Senate Bill 6347. Exemption will not rise with inflation (statute's CPI expired). No portability.
Inheritance tax states: rates vary by beneficiary
5 states levy inheritance tax in 2026. Rates depend entirely on the beneficiary's relationship to the deceased — not on estate size. Pennsylvania and Nebraska are the only states that tax children who inherit from a parent: Pennsylvania at 4.5% (children 22 and older), Nebraska at 1% above $100,000 (heirs 22 and older). Kentucky, Maryland and New Jersey exempt children and grandchildren entirely.
- Kentucky: Class A exempt (spouse, parents, children, grandchildren, siblings incl. half-siblings). Class B (nieces/nephews, sons-/daughters-in-law, aunts/uncles, great-grandchildren): 4%-16% after $1,000 exemption. Class C (all others): 6%-16% after $500 exemption. — Filing deadline: 18 months from death.
- Maryland: 10% on heirs other than spouse/registered domestic partner, children and lineal descendants, stepchildren, parents, grandparents, siblings, and spouses of children; first $1,000 per person exempt. Inheritance tax is paid to the Register of Wills when assets are distributed and is credited against Maryland estate tax. — Only state with both estate and inheritance tax. Estate tax has portability.
- Nebraska: 1% over $100,000 (parents, siblings, children, grandchildren); 11% over $40,000 (aunts, uncles, nieces, nephews); 15% over $25,000 (all others). Spouse and heirs under 22 exempt. — Filing deadline: 12 months from death. Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006.
- New Jersey: Class A (spouse, children, grandchildren, parents, stepchildren, civil union partners): exempt. Class C (siblings, sons-/daughters-in-law): 11%-16% after $25K exempt. Class D (all others): 15%-16%. — Estate tax repealed Jan 1, 2018; inheritance tax remains. Filing deadline: 8 months. 10% annual interest on unpaid balances.
- Pennsylvania: 0% spouse; 0% to a child 21 or younger from a parent (and to a parent from a child 21 or younger); 4.5% lineal heirs (children 22+, grandchildren, parents, grandparents); 12% siblings; 15% all others. — Pennsylvania and Nebraska are the only states that tax children who inherit from a parent. 5% discount if paid within 3 months under 72 P.S. § 9142. Filing deadline: 9 months. Tax is on the net amount after deductions.
How to cite this table
Licensed CC BY 4.0 — cite freely with attribution:
Citation
Pactlio, "State Estate & Inheritance Tax 2026–2027: Exemptions and Rates by State", https://www.pactlio.com/wills/state-estate-inheritance-tax-2026-2027 (last updated November 14, 2026). Licensed CC BY 4.0.
Or link to it from your site:
<a href="https://www.pactlio.com/wills/state-estate-inheritance-tax-2026-2027">Pactlio State Estate & Inheritance Tax 2026–2027</a>
Methodology
Each state entry was verified against its official department of revenue page, tax code, or legislative tracker. 2027 figures are shown only where officially published by the state; otherwise the table shows the 2026 figure clearly labeled with its year. Every figure verified from official state sources cited in the Source column.
Federal figures are from IRS Rev. Proc. 2026-35 (Nov 5, 2026) and the One Big Beautiful Bill Act (P.L. 119-21, signed July 4, 2025).
Frequently asked questions
Which states have estate tax in 2026?
Twelve states plus Washington D.C. levy state estate tax in 2026: Connecticut ($15M exemption, matching federal), Hawaii ($5.49M), Illinois ($4M), Maine ($7.16M), Maryland ($5M, also has inheritance tax), Massachusetts ($2M), Minnesota ($3M), New York ($7.35M), Oregon ($1M, lowest in country), Rhode Island ($1.838M), Vermont ($5M), Washington ($3M from July 1, 2026), and D.C. ($4.988M). Oregon's $1 million threshold is the lowest; Connecticut's $15 million is the only state matching the federal exemption.
Which states have inheritance tax in 2026?
Five states levy inheritance tax in 2026: Kentucky (4%-16% for nieces, nephews, aunts, uncles and in-law children; 6%-16% for others; spouse, parents, children, grandchildren and siblings exempt), Maryland (10% flat for all heirs except close family; only state with both estate and inheritance tax), Nebraska (1% over $100,000 for parents, siblings, children, grandchildren; 11% over $40,000 for aunts, uncles, nieces, nephews; 15% over $25,000 for all others; spouse and heirs under 22 exempt), New Jersey (11%-16% for Class C siblings and sons-/daughters-in-law after $25K exempt; 15%-16% for Class D all others; estate tax repealed 2018 but inheritance tax remains), and Pennsylvania (4.5% children 22+; 12% siblings; 15% all others; Pennsylvania and Nebraska are the only states that tax children).
What is the federal estate tax exemption for 2026 and 2027?
The federal estate tax exemption is $15 million per person for 2026, rising to $15.48 million for 2027 (Rev. Proc. 2026-35, Nov 5, 2026). The One Big Beautiful Bill Act (P.L. 119-21, signed July 4, 2025) made this permanent and indexed it for inflation starting 2027. Married couples using portability can shelter up to $30 million (2026) or $30.96 million (2027). The federal rate remains 40% on amounts above the exemption.
Does New York still have the estate tax cliff in 2026?
Yes. New York is the only remaining state with a pure estate tax cliff. If a taxable estate exceeds 105% of the $7.35 million exemption — at $7,717,500 in 2026 — the entire exemption is eliminated and the full estate is taxed from dollar one under N.Y. Tax Law § 952. Between 100% and 105% of the exemption the credit phases out. An estate of $7.4 million (just $50K over the $7.35M exemption, still below the $7,717,500 cliff) owes approximately $136,800 in New York estate tax, an effective marginal rate above 250% on that excess.
Can I owe both estate tax and inheritance tax on the same estate?
Yes, in Maryland — the only state with both taxes. The estate pays Maryland estate tax on amounts above $5 million, and certain beneficiaries also pay Maryland's 10% flat inheritance tax. At the federal level, estates above $15 million face federal estate tax on top of any state obligations. New York, Oregon, and other state-estate-tax jurisdictions do not also levy inheritance tax.
How do I cite or republish this dataset?
This dataset is free to cite and republish with attribution. The data is licensed CC BY 4.0. Every state entry cites its official source (state department of revenue, tax code, or legislative tracker), so figures can be independently verified. The CSV download includes source URLs for every row.
Does Pennsylvania really tax children who inherit from parents?
Pennsylvania and Nebraska are the only states that tax children who inherit from a parent: Pennsylvania at 4.5% (children 22 and older), Nebraska at 1% above $100,000 (heirs 22 and older). Kentucky, Maryland and New Jersey exempt children and grandchildren entirely. A child over age 21 inheriting a $500,000 estate in Pennsylvania owes $22,500 (4.5% under 72 P.S. § 9116) on the net amount after deductions. Pennsylvania also offers a 5% discount if paid within 3 months of death under 72 P.S. § 9142.
This is general information, not legal or tax advice. Pactlio is not a law firm. For estate planning, see our 2026 federal estate tax exemption guide, inheritance tax vs. estate tax, estate planning for small business owners, or create your will online with Pactlio's guided interview.