Where dying is taxed, and from what threshold
Most discussion of "death tax" is about the federal estate tax, which almost nobody pays. The state layer is the one that catches people out, because a state can tax an estate that owes nothing federally, and the threshold varies enormously. 34 states charge neither an estate nor an inheritance tax. Among the 13 that levy estate tax, the exemption runs from $1,000,000 in Oregon to $15,000,000 in Connecticut.
What the map of death taxes actually looks like
- It is a minority of states, not a national tax. 13 levy an estate tax and 5 levy an inheritance tax. Marylandlevies both. 34 states charge neither, which is where most Americans live.
- The threshold gap is about 15 times. An estate of $2,000,000 would be fully taxable in Oregon and entirely exempt in Connecticut. Nothing about the estate changes: only the state line does.
- State tax can apply when federal tax does not. The federal exemption is far higher than any state's, so an estate can owe nothing to the IRS and still owe its state. Checking only the federal threshold is the common and expensive mistake.
- Estate and inheritance tax are different taxes. Estate tax is charged on the estate before distribution. Inheritance tax is charged on each beneficiary and usually depends on their relationship to the deceased, so a spouse and a nephew inheriting the same amount can be taxed very differently.
Estate tax exemption, the 13 states that charge it
The threshold an estate must exceed before state estate tax applies. Only states with an estate tax appear: the other 38 are not plotted, because a state without the tax has no threshold to show rather than a threshold of zero.
View as a table
| Row | Exemption | Top rate |
|---|---|---|
| Connecticut | $15,000,000 | top rate 12% |
| New York | $7,350,000 | top rate 16%, cliff |
| Maine | $7,160,000 | top rate 12% |
| Hawaii | $5,490,000 | top rate 20% |
| Maryland | $5,000,000 | top rate 16% |
| Vermont | $5,000,000 | top rate 16% |
| District of Columbia | $4,988,400 | top rate 16% |
| Illinois | $4,000,000 | top rate 16% |
| Minnesota | $3,000,000 | top rate 16% |
| Washington | $3,000,000 | top rate 20% |
| Massachusetts | $2,000,000 | top rate 16% |
| Rhode Island | $1,838,056 | top rate 16% |
| Oregon | $1,000,000 | top rate 16% |
Cliff states (1): New York. In a cliff state the exemption is all-or-nothing: exceed it and the whole estate becomes taxable, not just the excess. Elsewhere only the amount above the threshold is taxed, which makes a cliff far more punishing just over the line.
The inheritance tax states
A separate group taxes the beneficiary rather than the estate: Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania. Rates in these states typically depend on the relationship to the deceased, with spouses and children exempt or lightly taxed and more distant beneficiaries paying more. Because the tax follows the person inheriting, it can reach a beneficiary living in another state entirely.
Method and limits
- State layer only. The federal estate tax is separate and not shown.
- Exemptions, not bills. The chart shows the threshold at which the tax begins. What is actually owed depends on the state's rate schedule, deductions, and any portability or spousal transfer rules.
- Only estate-tax states are plotted. States without the tax have no threshold, so they are omitted rather than drawn as zero, which would imply they tax everything.
- Thresholds move. Several states index the exemption to inflation, so figures verified on 2026-07-11 change at the next adjustment.
Sources and reuse
- Exemptions, rates and inheritance-tax status: each state's own revenue authority; the authority for each state is carried in the underlying dataset. Verified 2026-07-11.
- Per-state detail and calculations: our US calculators.
- More research: all CalculatorHub research.
Our compilation and analysis may be quoted freely with credit to CalculatorHub and a link to this page. Reviewed by the CalculatorHub team, edited by James Graham, 9 August 2026. See our methodology. General information, not tax or legal advice; estate planning across state lines is worth professional help.
Frequently asked questions
Which states have an estate tax?
13 states and the District of Columbia levy an estate tax: Connecticut, New York, Maine, Hawaii, Maryland, Vermont, District of Columbia, Illinois, Minnesota, Washington, Massachusetts, Rhode Island, Oregon. A separate group of 5 levies an inheritance tax instead or as well: Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania. 34 states charge neither.
What is the difference between estate tax and inheritance tax?
Estate tax is charged on the estate itself before anything is distributed, and the size of the estate decides whether it applies. Inheritance tax is charged on what each beneficiary receives, and the rate usually depends on their relationship to the deceased: spouses and children are typically exempt or lightly taxed, while distant relatives and unrelated beneficiaries pay more.
How much can you inherit before state tax applies?
It depends entirely on the state. Oregon starts taxing estates above $1,000,000, while Connecticut exempts the first $15,000,000, about 15 times more. Most Americans live in one of the 34 states that charge neither tax, so no state-level death tax applies at all.
Is this the same as the federal estate tax?
No. The federal estate tax is separate and has a much higher exemption than any state, so far fewer estates reach it. A state estate tax can apply to an estate that owes nothing federally, which is the trap: people check the federal threshold, conclude they are safe, and miss the state one entirely.
Does moving state avoid it?
Sometimes, but not automatically. Estate and inheritance tax generally follow domicile at death, and real property is usually taxed by the state it sits in regardless of where the owner lived. States also examine claimed changes of domicile closely. This page is general information, not advice: estate planning across state lines is worth professional help.