Estate tax tracker
State estate and inheritance tax exposure in 2026
EstateRiskIQ tracks which states impose an estate tax, inheritance tax, both, or neither. The table links each state back to its tax detail guide so the national view stays tied to state-law explanations.
Source snapshot
Reviewed September 6, 2026
Targeted review of federal estate tax filing source freshness and state estate/inheritance tax tracker values for 2026.
View source notesEstate tax
12
States with a state estate tax listed, including Maryland.
Inheritance tax
5
States with inheritance tax listed by beneficiary class.
No separate state tax listed
34
States where the guide lists no separate state estate or inheritance tax.
50-state table
Estate and inheritance tax by state
| State | Exposure | Threshold or rate note | Guide and sources |
|---|---|---|---|
| Alabama AL | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Alaska AK | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Arizona AZ | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Arkansas AR | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| California CA | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Colorado CO | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Connecticut CT | Estate tax State estate tax | 2026 exemption: $15,000,000. Connecticut estate and gift tax filings use current CT-706/709 and CT-706 NT materials. | State tax detail |
| Delaware DE | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Florida FL | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Georgia GA | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Hawaii HI | Estate tax State estate tax | Exclusion amount: $5,490,000. Applies to resident estates and Hawaii-situs property of nonresidents when filing requirements are met. | State tax detail |
| Idaho ID | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Illinois IL | Estate tax State estate tax | Exclusion amount: $4,000,000. Illinois Form 700 filing is tied to gross estate value and adjusted taxable gifts above the exclusion. | State tax detail |
| Indiana IN | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Iowa IA | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Kansas KS | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Kentucky KY | Inheritance tax State inheritance tax | Class A beneficiaries are exempt; Class B and C beneficiaries have smaller exemptions and graduated rates. Kentucky inheritance tax depends on beneficiary class rather than a single estate-wide threshold. | State tax detail |
| Louisiana LA | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Maine ME | Estate tax State estate tax | 2026 exclusion: $7,160,000; rates range from 8% to 12%. Maine taxable estate can apply even when no federal estate tax is due. | State tax detail |
| Maryland MD | Estate + inheritance State estate and inheritance tax | Estate tax exclusion: $5,000,000; inheritance tax generally 10% for non-exempt collateral heirs. Close family classes are generally exempt from inheritance tax; estate tax is a separate filing question. | State tax detail |
| Massachusetts MA | Estate tax State estate tax | Estate tax threshold: $2,000,000. For decedents dying in 2023 or later, estates valued at $2,000,000 or less are not subject to Massachusetts estate tax. | State tax detail |
| Michigan MI | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Minnesota MN | Estate tax State estate tax | Filing threshold: $3,000,000 for deaths from 2020 forward. Minnesota does not impose an inheritance tax; estate tax filing turns on gross estate and state situs rules. | State tax detail |
| Mississippi MS | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Missouri MO | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Montana MT | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Nebraska NE | Inheritance tax State inheritance tax | Exemptions and rates vary by beneficiary class: lineal heirs, remote relatives, and nonrelatives. Nebraska inheritance tax thresholds were updated for deaths on or after January 1, 2023. | State tax detail |
| Nevada NV | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| New Hampshire NH | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| New Jersey NJ | Inheritance tax State inheritance tax | Class A beneficiaries are exempt; Class C and Class D beneficiaries pay graduated rates. New Jersey estate tax is not imposed for decedents dying on or after January 1, 2018. | State tax detail |
| New Mexico NM | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| New York NY | Estate tax State estate tax | 2026 basic exclusion amount: $7,350,000. Residents file when federal gross estate plus includible gifts exceed the New York basic exclusion amount. | State tax detail |
| North Carolina NC | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| North Dakota ND | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Ohio OH | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Oklahoma OK | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Oregon OR | Estate tax State estate tax | Exclusion amount: $1,000,000. Oregon imposes an estate tax above the state exclusion and does not impose an inheritance tax. | State tax detail |
| Pennsylvania PA | Inheritance tax State inheritance tax | Rates: 0% for surviving spouse and certain parent-child transfers; 4.5%, 12%, or 15% for other classes. Pennsylvania inheritance tax rates depend on the beneficiary's relationship to the decedent. | State tax detail |
| Rhode Island RI | Estate tax State estate tax | 2026 threshold: $1,838,056. The Rhode Island threshold is indexed; estate tax returns are due nine months after death. | State tax detail |
| South Carolina SC | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| South Dakota SD | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Tennessee TN | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Texas TX | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Utah UT | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Vermont VT | Estate tax State estate tax | Exclusion amount: $5,000,000; rate is 16% on the excess. No Vermont estate tax applies to Vermont taxable estates under $5,000,000. | State tax detail |
| Virginia VA | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Washington WA | Estate tax State estate tax | 2026 split-year rule: $3,076,000 before July 1; $3,000,000 on or after July 1. SB 6347 changed the post-July 1, 2026 rule; the top bracket returns to 20% for deaths on or after July 1, 2026. | State tax detail |
| West Virginia WV | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Wisconsin WI | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
| Wyoming WY | None listed No separate state estate or inheritance tax listed | No separate state estate or inheritance tax listed. Federal estate tax rules can still apply based on estate size and filing requirements. | State tax detail |
How to read this
Estate tax and inheritance tax are different
Estate tax is generally imposed on the estate before assets are distributed. Inheritance tax is generally tied to who receives property and the beneficiary class. Some states have neither; Maryland is listed with both.
Research boundary
Educational only
This tracker summarizes public state-law tax exposure. It does not determine whether a specific estate must file, pay tax, or use a particular form.
Related lifecycle context