2026 tax year
State estate & inheritance tax calculator
The federal estate tax spares almost everyone. State death taxes start as low as $1 million. And hit far more estates.
Two state taxes the federal $15 million exemption hides. An estate tax is paid by the estate on value above a state exemption, 13 states have one, and Oregon's starts at just $1,000,000. An inheritance tax is paid by the heir, at a rate that depends on the relationship, 5 states have one. This shows both for your state.
For the estate tax (paid by the estate).
For the inheritance tax (paid by the heir).
Pick a state and enter the amounts.
Worked examples
A $2,000,000 estate in Oregon, and a $100,000 inheritance by a sibling in Pennsylvania, two states, two different taxes:
| Situation | Tax |
|---|---|
| Oregon estate tax on a $2,000,000 estate | $160,000 |
| Pennsylvania inheritance tax, $100,000 to a sibling (12%) | $12,000 |
Oregon taxes the $1,000,000 above its $1,000,000 exemption, for $160,000, an estate that owes nothing federally. Pennsylvania charges a sibling 12% of a $100,000 inheritance, $12,000; a spouse would pay nothing and a child 4.5%. Relationship is everything with inheritance tax.
States with an estate tax (2026)
Lowest exemption first, these are the estates most likely to be caught:
| State | Exemption | Top rate |
|---|---|---|
| Oregon | $1,000,000 | 16.0% |
| Rhode Island | $1,838,056 | 16.0% |
| Massachusetts | $2,000,000 | 16.0% |
| Minnesota | $3,000,000 | 16.0% |
| Washington | $3,076,000 | 35.0% |
| Illinois | $4,000,000 | 16.0% |
| Washington DC | $4,988,400 | 16.0% |
| Vermont | $5,000,000 | 16.0% |
| Maryland | $5,000,000 | 16.0% |
| Hawaii | $5,490,000 | 20.0% |
| Maine | $7,160,000 | 12.0% |
| New York | $7,350,000 | 16.0% |
| Connecticut | $15,000,000 | 12.0% |
The 5 states with an inheritance tax are Kentucky, Nebraska, New Jersey, Pennsylvania, Maryland, Maryland is the only state with both.
Questions
What's the difference between estate and inheritance tax?
Estate tax is paid by the estate, out of its total value, before anything is distributed. Inheritance tax is paid by each heir on what they personally receive, at a rate set by their relationship to the deceased, spouses and children are usually exempt or low-rate, distant heirs pay the most.
Which states have the lowest exemptions?
Oregon at $1,000,000 is the lowest, then Rhode Island (~$1,838,056) and Massachusetts ($2,000,000). At these levels a paid-off home plus retirement savings can be enough to owe state estate tax while owing nothing federally, the reason state death taxes matter far more to ordinary families.
Why is Washington's rate so high?
Washington's top estate-tax rate rose to 35% (the highest in the nation) for deaths from July 2025, but reverts to 20% for deaths from July 2026. So a 2026 death is 35% in the first half of the year and 20% in the second. The calculator uses the first-half rate; confirm the date of death.
Does my state have a death tax at all?
Most likely not, 34 states have neither. Pick your state above and the calculator tells you. If it has neither, only the federal estate tax could apply, and that spares all but the largest estates.
Related tools
- Federal estate tax calculator the $15M exclusion
- Inheritance tax calculator the federal income side
- Trust income tax calculator Form 1041
Estimate for the 2026 tax year. State estate tax uses the top rate over the exemption; true schedules are graduated. New York's cliff and Washington's mid-year change are noted, not modeled. Not tax or legal advice.