State Estate Tax & Inheritance Regimes
Educational and illustrative state estate and inheritance tax regime chart. Does not constitute legal or tax advice.
The chart below shows the states that impose either an estate or inheritance tax. In all but one of these states, the exemption amounts are significantly lower than the federal exemption. As a result, an estate may owe no federal estate tax, yet still face a substantial state estate tax, with top state rates ranging from 12% to 35%.
| Jurisdiction | State Estate Tax | 2025 Exemption | State Inheritance Tax | 2025 Exemption |
| Connecticut |
Yes |
13,990,000 | No | |
|
Hawaii |
Yes | 5,490,000 | No | |
| Illinois | Yes | 4,000,000 | No | |
| Kentucky | No | Yes | 500-1,000 | |
| Maine | Yes | 7,000,000 | No | |
| Maryland | Yes | 5,000,000 | Yes | 1,000 |
|
Massachusetts |
Yes | 2,000,000 | No | |
| Minnesota | Yes | 3,000,000 | No | |
| Nebraska | No | Yes |
100,000 (immediate relatives) 40,000 25,000 (others) |
|
| New Jersey | No | Yes | 25,000 | |
| New York | Yes | *** Cliff | ||
| Oregon | Yes | 1,000,000 | No | |
| Pennsylvania | No | Yes | None. | |
| Rhode Island | Yes | 1,802,431 | No | |
| Vermont | Yes | 5,000,000 | No | |
| Washington | Yes | 2,193,000 | No | |
| District of Columbia | Yes | 4,873,200 | No |
For educational and illustrative purposes only. Does not constitute legal or tax advice.
* Updated As of July 30, 2025.
**Iowa eliminated its inheritance tax as of January 1, 2025.
*** The New York estate tax is a cliff tax. If the value of the estate is more than 105% of the then current exemption, the exemption is not available.