Direct answer: Twelve states and DC charge an estate tax for 2026 deaths: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont and Washington. Exemptions run from $1 million in Oregon to $15 million in Connecticut, far below the $15 million federal exemption in most. Top rates reach 12% to 35%.
By the numbers: New York: 2026 basic exclusion $7,350,000; over 105% of it, no credit, so the whole estate is taxed. Source: New York Tax Department
Twelve states and the District of Columbia: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington and DC, per each state's statute or tax agency.
Which state has the lowest estate tax exemption?
Oregon, at $1,000,000 (ORS 118.010). Next are Rhode Island ($1,838,056 for 2026 deaths), Massachusetts ($2,000,000) and Minnesota ($3,000,000).
What is the New York estate tax cliff?
New York's 2026 basic exclusion is $7,350,000. The credit phases out between 100% and 105% of it; above $7,717,500 there is no credit and the tax applies to the whole taxable estate, per Form ET-706 instructions.
Does Massachusetts tax estates under $2 million?
No. Massachusetts subtracts a $99,600 credit from its tax, which wipes out the tax on a taxable estate of $2,000,000 or less (MGL c. 65C sec. 2A(f); DOR Estate Tax Guide). Above that, Table B is applied to the whole taxable estate (minus $60,000) and then reduced by the $99,600 credit: a $3,000,000 taxable estate owes $82,400.
What is the Washington estate tax rate in 2026?
It depends on the date of death: Jan. 1-June 30, 2026, a $3,076,000 exclusion and rates of 10% to 35%; July 1, 2026 or later, a $3,000,000 exclusion and rates of 10% to 20% (Washington DOR; ESB 6347).
Is estate tax the same as inheritance tax?
No. An estate tax is charged to the estate before it's divided. An inheritance tax is charged to the heir, based on their relationship. Maryland has both; Kentucky, Nebraska, New Jersey and Pennsylvania have only an inheritance tax.
Do I owe federal estate tax too?
Only if the estate is above the 2026 federal basic exclusion of $15,000,000 (IRS Rev. Proc. 2025-32). Many estates owe state estate tax with no federal estate tax.
Twelve states and DC tax estates for 2026 deaths. Exemptions start at $1 million in Oregon, $1.84 million in Rhode Island and $2 million in Massachusetts, and top out at $15 million in Connecticut, the same as the federal exemption. If the person who died lived anywhere else, there's no state estate tax.
The math:
A $3,000,000 taxable estate in Massachusetts: Table B on $2,940,000 ($3,000,000 minus $60,000) = $146,800 + 8.8% x $400,000 = $182,000, minus the $99,600 credit = $82,400.
The same estate in Oregon: $152,500 + 10.5% x $500,000 = $205,000. In Minnesota: 13% x ($3,000,000 - $3,000,000) = $0. In New York: under $7,350,000, $0.
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Your roadmap
Find the state where the person lived (and any state where they owned real estate).
If it's not on the list, there's no state estate tax (check the inheritance-tax states too).
Add up the taxable estate: everything owned, minus debts, expenses, and what goes to a spouse or charity.
Compare it to the 2026 exclusion in the table; New York has a cliff just above it.
Near or over the line: an estate attorney or CPA in that state; the return is due within months (9 months after death in New York, Massachusetts and Rhode Island).
State estate tax estimator (deaths in 2026)
Pick the state where the person lived and enter the taxable estate (everything they owned, minus debts, expenses, and what goes to a spouse or charity). Nothing you type leaves your phone.
The other 37 states have no estate tax. Federal estate tax applies only above $15,000,000 for 2026 deaths (IRS Rev. Proc. 2025-32).
What a resident's estate would owe, state by state
Taxable estate after deductions, all property in the state, no prior taxable gifts, death after June 30 for Washington. Illinois and Maryland: see the notes.
State
$2M
$3M
$5M
$7.5M
$10M
$20M
Connecticut
$0
$0
$0
$0
$0
$600,000
District of Columbia
$0
$0
$1,299
$317,299
$681,299
$2,281,299
Hawaii
$0
$0
$0
$211,200
$531,400
$2,287,000
Illinois
see note
see note
see note
see note
see note
see note
Maine
$0
$0
$0
$27,200
$227,200
$1,360,800
Maryland
see note
see note
see note
see note
see note
see note
Massachusetts
$0
$82,400
$292,000
$605,600
$968,000
$2,567,200
Minnesota
$0
$0
$260,000
$585,000
$910,000
$2,459,000
New York
$0
$0
$0
$386,430
$1,067,600
$2,666,800
Oregon
$101,250
$205,000
$425,000
$732,500
$1,102,500
$2,702,500
Rhode Island
$11,660
$94,060
$303,660
$617,260
$979,660
$2,578,860
Vermont
$0
$0
$0
$400,000
$800,000
$2,400,000
Washington
$0
$0
$240,000
$640,000
$1,100,000
$3,090,000
Each state's rule in one line
Connecticut: no tax up to $15,000,000; above that, 12% of the excess over the federal basic exclusion. Estate and gift tax together are capped at $15 million. (CT DRS · CT-706/709 instructions)
District of Columbia: 2026 exclusion $4,988,400. Over it: 11.2% up to $5,000,000, then $1,299 + 12%, rising to $681,299 + 16% over $10,000,000. (DC OTR notice · DC D-76 worksheet)
Hawaii: exclusion $5,490,000 (fixed at the 2017 federal figure). The schedule runs on the amount over it: 10% of the first $1,000,000, up to $1,385,000 + 20% over $10,000,000. A surviving spouse can use the unused exclusion. (HRS 236E · HI M-6 instructions)
Illinois: $4,000,000 exclusion, which the Attorney General calls 'a taxable threshold and not a credit.' File Form 700 if the gross estate plus adjusted taxable gifts is over $4,000,000. The tax uses an interrelated calculation; use the AG's calculator. (IL AG fact sheet · IL AG calculator)
Maine: 2026 exclusion $7,160,000; 8% up to $10,160,000, $240,000 + 10% up to $13,160,000, $540,000 + 12% above. (Maine Revenue Services)
Maryland: $5,000,000 exclusion plus any unused exclusion of a spouse who died first. The tax can't exceed 16% of the taxable estate over $5,000,000. Maryland also has a 10% inheritance tax on some heirs. (Md. Tax-Gen. 7-309)
Massachusetts: a return is due if the gross estate is over $2,000,000. Tax = the old federal state death tax credit (Table B on the taxable estate minus $60,000) minus a $99,600 credit, not below zero. (MA DOR guide)
Minnesota: subtract the $3,000,000 exclusion, then 13% up to $7,100,000, rising to $1,355,000 + 16% over $10,100,000. Taxable gifts within 3 years of death are added back. (Minn. Stat. 291.03/291.016)
New York: 2026 basic exclusion $7,350,000. At or below it, no tax. Between $7,350,000 and $7,717,500 the credit phases out; above $7,717,500 the tax table (3.06% to 16%) applies to the whole estate. (NY Tax Dept · NY ET-706)
Oregon: a taxable estate under $1,000,000 owes nothing; at $1,000,000 or more, 10% of the amount over $1,000,000 up to $1,500,000, rising to $1,022,500 + 16% over $9,500,000. Example from the state: $1,700,000 owes $70,500. (ORS 118.010 · OR-706 instructions)
Rhode Island: tax = the old federal credit (Table B) minus a $87,940 credit for 2026 deaths, so a net taxable estate of $1,838,056 or less owes nothing. (RI ADV 2025-27 · R.I. Gen. Laws 44-22-1.1)
Vermont: 16% of the taxable estate over $5,000,000. In 2026 the filing threshold was raised to $5 million to match. (32 V.S.A. 7442a · VT Dept. of Taxes)
Washington: deaths Jan. 1-June 30, 2026: $3,076,000 exclusion, 10% to 35%. Deaths on or after July 1, 2026: $3,000,000 exclusion, 10% to 20% (ESB 6347 undid the 2025 rate increase). (WA DOR tables · WA ESB 6347)
Things that change the bill
Where they lived decides it. A resident's estate is taxed by their home state. Several (for example Connecticut, Hawaii, Massachusetts and New York) also tax a nonresident's real estate or tangible property located there.
Spouse and charity. What passes to a surviving spouse or to charity is generally deducted before the state tax is figured, so many first-spouse estates owe nothing.
Portability is rare at the state level. Hawaii and Maryland let a surviving spouse use the unused state exclusion of the spouse who died first. We did not find that rule for the other states on the pages we read.
Gifts can be added back. Minnesota adds taxable gifts made within 3 years of death, New York within 3 years, Vermont within 2 years.
Inheritance tax is a different list. Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania tax heirs: inheritance tax by state.
Federal: the federal estate tax applies only above the 2026 basic exclusion of $15,000,000; see gift and estate tax 2026.
Facts and arithmetic only, not tax or legal advice. Figures are from each state's statute or tax agency, read on the dates below. The estimator assumes a resident with all property in the state and no prior taxable gifts; it ignores nonresident proration, farm and business deductions, and trusts.
Twelve states and the District of Columbia: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington and DC, per each state's statute or tax agency.
Which state has the lowest estate tax exemption?
Oregon, at $1,000,000 (ORS 118.010). Next are Rhode Island ($1,838,056 for 2026 deaths), Massachusetts ($2,000,000) and Minnesota ($3,000,000).
What is the New York estate tax cliff?
New York's 2026 basic exclusion is $7,350,000. The credit phases out between 100% and 105% of it; above $7,717,500 there is no credit and the tax applies to the whole taxable estate, per Form ET-706 instructions.
Does Massachusetts tax estates under $2 million?
No. Massachusetts subtracts a $99,600 credit from its tax, which wipes out the tax on a taxable estate of $2,000,000 or less (MGL c. 65C sec. 2A(f); DOR Estate Tax Guide). Above that, Table B is applied to the whole taxable estate (minus $60,000) and then reduced by the $99,600 credit: a $3,000,000 taxable estate owes $82,400.
What is the Washington estate tax rate in 2026?
It depends on the date of death: Jan. 1-June 30, 2026, a $3,076,000 exclusion and rates of 10% to 35%; July 1, 2026 or later, a $3,000,000 exclusion and rates of 10% to 20% (Washington DOR; ESB 6347).
Is estate tax the same as inheritance tax?
No. An estate tax is charged to the estate before it's divided. An inheritance tax is charged to the heir, based on their relationship. Maryland has both; Kentucky, Nebraska, New Jersey and Pennsylvania have only an inheritance tax.
Do I owe federal estate tax too?
Only if the estate is above the 2026 federal basic exclusion of $15,000,000 (IRS Rev. Proc. 2025-32). Many estates owe state estate tax with no federal estate tax.
Estimates, not financial advice. Taxes, insurance, PMI and fees vary by lender, county and city; confirm with your lender, dealer and state agency before acting.
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