State Estate Tax Calculator
Twelve US states and DC levy their own estate tax separate from the federal estate tax, with exemptions much lower than the federal threshold. State estate tax is calculated on the portion of the estate's value that exceeds the state exemption, at rates that vary by state and by the size of the taxable estate. This calculator applies a simplified single marginal rate to the taxable portion above the exemption. Enter the total estate value, the state's exemption amount, and the applicable marginal rate to estimate state estate tax. For graduated rate schedules (as used in most states), you should compute using the full bracket table from your state's Department of Revenue.
State estate tax formula
Taxable Estate = max(0, Estate Value - State Exemption)
Estate Tax = Taxable Estate x (Rate / 100)
This calculator applies a single marginal rate to the entire taxable portion. In practice, most states use graduated brackets (lower rates at lower taxable amounts, higher rates at higher amounts). Use the full bracket table from your state's estate tax instructions for an accurate result.
State estate tax exemptions (2024, approximate)
- Massachusetts: $2,000,000
- Oregon: $1,000,000
- Rhode Island: $1,774,583
- Washington State: $2,193,000
- New York: $6,940,000
- Connecticut: $13,610,000 (matches federal)
- Illinois: $4,000,000
Verify current exemptions and rates with your state's Department of Revenue before relying on any table.
State estate tax FAQ
How many states have their own estate tax?
As of 2024, 12 states and the District of Columbia impose a state-level estate tax: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington. Exemptions and rates vary significantly by state.
What is the difference between federal and state estate tax?
The federal estate tax has a high exemption ($13.61 million per person in 2024) and applies a 40% top rate. State estate taxes have much lower exemptions (as low as $1 million in Massachusetts) and apply their own graduated rates, typically lower than the federal rate. They are calculated and paid separately.
What is an estate tax exemption?
The exemption is the amount a decedent can leave to heirs free of estate tax. Only the estate value above the exemption is taxed. For example, Massachusetts has a $2 million exemption. An estate of $3 million would have $1 million subject to Massachusetts estate tax.
Who pays state estate tax?
The estate pays the tax before assets are distributed to heirs. The executor or personal representative is responsible for filing the state estate tax return and paying the tax, typically within 9 months of death (though extensions may be available).
Can I avoid state estate tax through planning?
Yes, with proper planning. Strategies include gifting assets during your lifetime, using irrevocable trusts, or establishing domicile in a state without estate tax. Consult a qualified estate planning attorney for strategies specific to your situation.
Official sources
- IRS Estate Tax overview: IRS Estate Tax.
- Tax Foundation: State Estate and Inheritance Taxes.
Reviewed by the CalculatorHub team, edited by James Graham, 15 June 2026. See our methodology.