Death taxes in America are mostly state taxes: the federal estate tax starts at $15,000,000, but thirteen states and DC start as low as $1,000,000 — and five states tax the heirs instead. Every jurisdiction, with its 2026 figures and a calculator each.
| Jurisdiction | 2026 exclusion | Rates | On $8M |
|---|---|---|---|
| Washington | $3,000,000 | 10%–20% | $730,000 |
| Oregon | $1,000,000 | 10%–16% | $7,000,000 over |
| Minnesota | $3,000,000 | 13%–16% | $5,000,000 over |
| Illinois | $4,000,000 | 0.8%–16% | $4,000,000 over |
| New York | $7,350,000 | 3.06%–16% | $650,000 over |
| Vermont | $5,000,000 | 16% flat | $480,000 |
| Maine | $7,160,000 | 8%–12% | $67,200 |
| Massachusetts | $2,000,000 | 0.8%–16% | $6,000,000 over |
| Rhode Island | $1,838,056 | 0.8%–16% | $6,161,944 over |
| Connecticut | $15,000,000 | 12% flat | $0 |
| Maryland | $5,000,000 | graduated, capped at 16% of the excess | $3,000,000 over |
| Hawaii | $5,490,000 | 10%–20% | $2,510,000 over |
| District of Columbia | $4,988,400 | graduated from 0% | $3,011,600 over |
Where a state's exact tax needs its statutory rate table, the column shows the amount above the exclusion instead — each state page explains its mechanics precisely, and computes the exact tax wherever the full schedule is published (Washington, Connecticut, Vermont, Maine).
| State | Classes | Rates by class |
|---|---|---|
| Pennsylvania | 2 exempt classes | 0 / 4.5 / 12 / 15% |
| New Jersey | 2 exempt classes | 0 / 11–16 / 15–16% |
| Nebraska | 1 exempt classes | 0 / 1 / 11 / 15% |
| Kentucky | 1 exempt classes | 0 / 4–16 / 6–16% |
| Maryland | 1 exempt classes | 0 / 10% |
Who pays. An estate tax is levied on the estate itself before anything is distributed; an inheritance tax is levied on each beneficiary's share, at rates set by how closely they were related to the deceased. Maryland levies both.
Of state death taxes, yes (32 states levy neither). The federal tax still applies above $15,000,000 per person, and moving assets or dying domiciled in a taxing state can change the answer — domicile is a facts-and-circumstances question.
Because they are so much lower: an estate of $3,000,000 owes no federal tax and no tax in most states — but owes real money in Oregon, Minnesota, Illinois, Massachusetts and several others.
Estate and inheritance taxes by state for 2026: thirteen estate-tax jurisdictions (exclusions from $1,000,000 in Oregon to $15,000,000 in Connecticut) and five inheritance-tax states — plus the $15,000,000 federal exclusion. Every figure from the states’ own publications.
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The hub of the estate & inheritance family: the thirteen estate-tax jurisdictions and five inheritance-tax states, their 2026 exclusions and rates, and a calculator for each.
The federal exclusion is $15,000,000 for 2026; the state exclusions that actually bite start at $1,000,000 (Oregon).
Thirty-two states levy neither tax; Iowa’s inheritance tax was repealed for deaths after 2024 and is not listed.
By exclusion, Oregon ($1,000,000). By cliff design, New York and Illinois — crossing their lines by a dollar can cost six figures.
If it is not in either table on the hub, it levies neither an estate nor an inheritance tax for 2026.
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