TaxPlanCalcTax year 2026

State estate and inheritance tax calculators

The states that tax estates or inheritances, with each one's 2026 exemption and rate table.

Illinois: Illinois taxes estates over $4 million, with an effective top rate of 16%. The $4 million isn't indexed for inflation.

Maryland: Maryland has both: a 10% inheritance tax on shares going to heirs who aren't close family, and an estate tax on estates over $5 million, reduced by the inheritance tax paid.

Massachusetts: Massachusetts taxes estates over $2 million. Above that, a $99,600 credit reduces tax figured on the whole estate, at rates up to 16%.

Minnesota: Minnesota taxes estates over $3 million at 13% to 16% of the excess.

Nebraska: Nebraska taxes inheritances at 1% above $100,000 for close family, 11% above $40,000 for aunts, uncles, nieces and nephews, and 15% above $25,000 for others. Spouses and heirs under 22 are exempt.

New Jersey: New Jersey taxes inheritances by class: spouses, children and parents pay nothing; siblings pay 11% to 16% after $25,000; others pay 15% to 16%.

New York: New York taxes estates over $7,350,000 for 2026 deaths, at rates up to 16%. Above 105% of that amount the whole estate is taxed.

Oregon: Oregon taxes estates of $1 million or more, at 10% to 16% of the amount over $1 million. It has the lowest threshold in the country.

Pennsylvania: Pennsylvania taxes what each heir inherits: 0% for a spouse or a child 21 or younger, 4.5% for children, grandchildren and parents, 12% for siblings and 15% for others.

Rhode Island: Rhode Island taxes estates over $1,838,056 for 2026 deaths, at rates up to 16%. The threshold rises with inflation each year.

Washington: Washington taxes estates over $3,000,000 for deaths from July 2026 ($3,076,000 earlier in 2026), at 10% to 20% (10% to 35% for deaths before July 2026).

Every other state has neither tax, and the federal estate tax only reaches estates over $15 million per person in 2026.

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