# Which US States Have an Estate or Inheritance Tax in 2026?

States with estate tax in 2026: thresholds run from USD 1,000,000 in Oregon to USD 15,000,000 in Connecticut. Inheritance tax rules included.

- **Two different questions.** An estate tax looks at the size of the estate; an inheritance tax looks at who receives the assets.
- **Top estate tax rates vary.** 12% in Connecticut and Maine, 16% in most listed states, and 20% in Hawaii and, for deaths from 1 July 2026, in Washington.
- **Close family often fares better under inheritance tax.** Pennsylvania charges 0% for a surviving spouse and 15% for others, and Maryland charges 10% on collateral heirs only.
- **Dates matter.** Washington and Vermont both changed their rules during 2026, so the date of death decides which figure applies.
- **Some states are not yet confirmed.** We have not yet confirmed the estate tax position of Arizona, Arkansas, California, Idaho, Nebraska, Rhode Island, Tennessee and West Virginia from an official source, so check with those revenue departments.

## Which US states have an estate tax in 2026?

Estate tax applies in 12 jurisdictions in our verified 2026 data: Connecticut, the District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Vermont and Washington, with thresholds running from USD 1,000,000 in Oregon to USD 15,000,000 in Connecticut.

This guide is general information, not tax or legal advice. Each figure below was read from the official source named in its row, and each threshold keeps the state's own wording, because "exemption", "exclusion", "taxable estate" and "gross estate" are not interchangeable terms. The full data for each state sits on our [USA relocation pages](https://www.mirabelloconsultancy.com/relocation/usa), and our [methodology page](https://www.mirabelloconsultancy.com/relocation/usa/methodology) explains how we read and date sources.

Please read the list with one limit in mind. It records the estate taxes we have read on an official source. We have not yet confirmed the position of Arizona, Arkansas, California, Idaho, Nebraska, Rhode Island, Tennessee and West Virginia, so this article says nothing either way about them, and their revenue departments can confirm it. The remaining states show no state estate tax in our data.

| State | Threshold, in the state's own terms | Top rate | Official source |
| --- | --- | --- | --- |
| [Connecticut](https://www.mirabelloconsultancy.com/relocation/usa/connecticut) | USD 15,000,000 exemption, decedents dying in 2026 | 12% | [Connecticut DRS](https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information) |
| [District of Columbia](https://www.mirabelloconsultancy.com/relocation/usa/district-of-columbia) | USD 4,988,400 exclusion, decedents dying in 2026 | 16% | [DC Office of Tax and Revenue](https://otr.cfo.dc.gov/page/dc-estate-inheritance-and-fiduciary-tax-information) |
| [Hawaii](https://www.mirabelloconsultancy.com/relocation/usa/hawaii) | USD 5,490,000 exclusion, Form M-6 instructions (Rev. 2025) | 20% | [Hawaii Department of Taxation](https://files.hawaii.gov/tax/forms/current/m6ins.pdf) |
| [Illinois](https://www.mirabelloconsultancy.com/relocation/usa/illinois) | USD 4,000,000 exclusion, fixed and not indexed | Not published | [Illinois Attorney General](https://illinoisattorneygeneral.gov/estate-taxes/) |
| [Maine](https://www.mirabelloconsultancy.com/relocation/usa/maine) | USD 7,160,000 exclusion, deaths in 2026 | 12% | [Maine Revenue Services](https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me) |
| [Maryland](https://www.mirabelloconsultancy.com/relocation/usa/maryland) | USD 5,000,000 exemption, deaths on or after 1 January 2019 | 16% | [Maryland Comptroller](https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax-information?id=kb_article_view&sysparm_article=KB0010033) |
| [Massachusetts](https://www.mirabelloconsultancy.com/relocation/usa/massachusetts) | Applies above USD 2,000,000, deaths on or after 1 January 2023, with a USD 99,600 credit reducing the tax | 16% | [Massachusetts DOR](https://www.mass.gov/info-details/estate-tax-guide) |
| [Minnesota](https://www.mirabelloconsultancy.com/relocation/usa/minnesota) | USD 3,000,000 exclusion, decedents dying in 2020 and thereafter | 16% | [Minnesota Statutes 291.016](https://www.revisor.mn.gov/statutes/cite/291.016) |
| [New York](https://www.mirabelloconsultancy.com/relocation/usa/new-york) | USD 7,350,000 basic exclusion, deaths in 2026 | 16% | [New York State Tax Department](https://www.tax.ny.gov/pit/estate/etidx.htm) |
| [Oregon](https://www.mirabelloconsultancy.com/relocation/usa/oregon) | Applies to taxable estates of USD 1,000,000 or more in 2026 | 16% | [Oregon DOR, 2026 Form OR-706](https://www.oregon.gov/dor/forms/FormsPubs/form-or-706-inst_104-001-1_2026.pdf) |
| [Vermont](https://www.mirabelloconsultancy.com/relocation/usa/vermont) | Applies to a gross estate above USD 5,000,000 in 2026, threshold raised effective 18 June 2026 | 16% | [Vermont Department of Taxes](https://tax.vermont.gov/individuals/estate-tax) |
| [Washington](https://www.mirabelloconsultancy.com/relocation/usa/washington) | USD 3,000,000 exclusion for deaths from 1 July 2026, USD 3,076,000 for deaths 1 January to 30 June 2026 | 20% for deaths from 1 July 2026 | [Washington DOR](https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables) |

## What is the difference between an estate tax and an inheritance tax?

An estate tax is charged on the estate a person leaves, above a threshold such as New York's USD 7,350,000 for deaths in 2026, while an inheritance tax depends on who receives the assets, at rates such as Pennsylvania's 4.5% for children and other lineal heirs.

The practical difference is the question each tax asks. An estate tax asks how large the estate is, so the size of the threshold matters most and the family relationship matters less. An inheritance tax asks who the recipient is, so the same transfer can carry a different result depending on whether it passes to a spouse, a child, a sibling or a friend.

That changes what you need to check. For an estate tax, you compare the value of what you own with the state's threshold, and you check which date of death the threshold applies to. For an inheritance tax, you look at the people named in your will and which class each of them falls into. A plan that looks settled under one question can look quite different under the other, especially where a will benefits nieces, nephews, friends or an unmarried partner, so both deserve a separate look.

## Which states have an inheritance tax, and who pays it?

Inheritance tax appears in five states in our verified 2026 data, Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania, and the rates depend on the heir, from 0% for a surviving spouse in Pennsylvania to 15% for other recipients, with Nebraska's tax set by court order at county level.

The rules below are close paraphrases of what each state publishes. We have not yet confirmed the inheritance tax position of Alabama, Arizona, Idaho, New York, Oklahoma, Rhode Island, South Carolina, West Virginia and Wyoming from an official source, and this article says nothing either way about them. The remaining states show no inheritance tax in our data.

| State | What the state publishes | Official source |
| --- | --- | --- |
| [Kentucky](https://www.mirabelloconsultancy.com/relocation/usa/kentucky) | The surviving spouse and Class A beneficiaries are fully exempt for decedents dying on or after 1 January 2026. Class B and Class C beneficiaries have exemptions of USD 1,000 and USD 500. | [Kentucky Department of Revenue](https://revenue.ky.gov/Individual/Inheritance-Estate-Tax/Pages/default.aspx) |
| [Maryland](https://www.mirabelloconsultancy.com/relocation/usa/maryland) | 10% on collateral heirs. Spouses, children, parents, grandparents, siblings and lineal descendants are exempt. | [Maryland Comptroller](https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax-information?id=kb_article_view&sysparm_article=KB0010033) |
| [Nebraska](https://www.mirabelloconsultancy.com/relocation/usa/nebraska) | Set by court order and paid at county level. | [Nebraska Department of Revenue](https://revenue.nebraska.gov/about/legal-information/regulations/chapter-17-inheritance-tax) |
| [New Jersey](https://www.mirabelloconsultancy.com/relocation/usa/new-jersey) | Charged on transfers to certain heirs, with rates up to 16% and lower or nil rates for close relatives. | [New Jersey Division of Taxation](https://www.nj.gov/treasury/taxation/inheritance-estate/tax-rates.shtml) |
| [Pennsylvania](https://www.mirabelloconsultancy.com/relocation/usa/pennsylvania) | 0% for a surviving spouse, 4.5% for children and other lineal heirs, 12% for siblings and 15% for others. | [Pennsylvania Department of Revenue](https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/inheritance-tax) |

Two patterns stand out. Close relatives receive lighter treatment in every state where the rule names them: Kentucky fully exempts the surviving spouse and Class A beneficiaries, Maryland exempts spouses, children, parents, grandparents, siblings and lineal descendants, and New Jersey applies lower or nil rates for close relatives. The second pattern is that siblings are not treated alike. Maryland exempts them, while Pennsylvania charges 12%. If your will provides for a brother or sister, the state concerned makes a real difference.

Nebraska works differently from the others in our data, because the tax is set by court order and paid at county level. We publish no rate for Nebraska, and the county handling the matter is the place to confirm what applies.

## Why does Maryland have both an estate tax and an inheritance tax?

Maryland is the one state on both of our lists in 2026, with a USD 5,000,000 estate tax exemption for deaths on or after 1 January 2019, a 16% top estate tax rate, and a separate 10% inheritance tax on collateral heirs, while close family such as spouses and children are exempt.

In our data, no other state appears on both lists. For a Maryland family, the two taxes ask their two different questions of the same death: how large the estate is, and who receives each part. A modest estate left to a child may meet neither tax. A bequest to a collateral heir, such as a niece or a nephew, can meet the inheritance tax even where the estate sits below the estate tax exemption.

We do not describe here how Maryland coordinates the two calculations where both apply, because that is a question for the Comptroller's published guidance and a qualified adviser working from your actual figures. Our [Maryland page](https://www.mirabelloconsultancy.com/relocation/usa/maryland) sets the two taxes beside the state's other data.

## How much do state estate tax thresholds differ in 2026?

State estate tax thresholds in our 2026 data differ by a wide margin, from USD 1,000,000 in Oregon and USD 2,000,000 in Massachusetts to USD 7,350,000 in New York and USD 15,000,000 in Connecticut, so the same estate can sit below the line in one state and well above it in another.

Three details in the table deserve more attention than the headline number.

- **The date of death matters.** Washington's exclusion is USD 3,000,000 for deaths from 1 July 2026 and was USD 3,076,000 for deaths from 1 January to 30 June 2026, and its top rate is 20% for deaths from 1 July 2026 and was 35% for deaths from 1 January to 30 June 2026. Vermont raised its threshold effective 18 June 2026. A figure without a date is not enough.
- **Some thresholds move and some do not.** Illinois states that its USD 4,000,000 exclusion is fixed and not indexed. Maryland's USD 5,000,000 has applied to deaths on or after 1 January 2019, and Minnesota's USD 3,000,000 to decedents dying in 2020 and thereafter. A fixed figure and a rising estate value can come closer each year.
- **The measure itself differs.** Oregon refers to taxable estates of USD 1,000,000 or more, Vermont to the value of a gross estate above USD 5,000,000. Massachusetts applies its tax above USD 2,000,000 with a USD 99,600 credit reducing the tax. These are different calculations, so a straight comparison of the headline numbers can mislead.

Top rates vary too: 12% in Connecticut and Maine, 16% in the District of Columbia, Maryland, Massachusetts, Minnesota, New York, Oregon and Vermont, and 20% in Hawaii and, for deaths from 1 July 2026, in Washington. A top rate applies only at the top of the state's schedule, so it tells you little about the tax on an estate just above the threshold.

If you would like to see how these rules sit alongside your own family's situation, Mirabello can look at the wider picture of your move with you. A [free consultation](https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation) is a good place to start, and the calculations themselves belong with a qualified US tax adviser.

## Does the federal estate tax apply as well as a state estate tax?

The federal estate tax exists alongside all 12 state-level estate taxes in this guide and is a separate tax with its own rules, so a state threshold such as New York's USD 7,350,000 tells you nothing about the federal position, on which this article deliberately gives no figure.

We leave the federal number out on purpose. This guide covers what we have read at state level, and a federal figure deserves to come from the IRS and a qualified US tax adviser, confirmed for the year concerned. The point to carry away is simply that a family can sit below a state threshold and still need to look at the federal rules, or the other way round. Non-US persons should ask specifically how those rules apply to them, because tax status and immigration status are different questions.

## How should a family moving to the USA think about estate tax by state?

A family moving to the USA should treat estate tax as one line in a wider comparison, because a state with no income tax can still levy an estate tax, as Washington does with its USD 3,000,000 exclusion for deaths from 1 July 2026, and because no single tax settles where to live.

Three steps usually help. First, check the state's rules against the family's assets as they are likely to look in the future, not only today. Our article on [states with no income tax](https://www.mirabelloconsultancy.com/blog/states-with-no-income-tax-2026) shows what each of those states charges instead, and [state income tax by income level](https://www.mirabelloconsultancy.com/blog/state-income-tax-by-income-level-2026) sets out computed figures at several income levels. Second, look at which state would actually treat you as a resident. Our guide to [state tax residency rules](https://www.mirabelloconsultancy.com/blog/us-state-tax-residency-rules-2026) lists the tests as each state words them, and a state's estate tax position is one more reason to keep your records of where you live in good order. Third, ask your adviser whether property in a second state brings that state's rules into play as well.

For the two most common corridors, our comparison pages for [California to Texas](https://www.mirabelloconsultancy.com/relocation/usa/compare/california-to-texas) and [New York to Florida](https://www.mirabelloconsultancy.com/relocation/usa/compare/new-york-to-florida) put the figures side by side, and our [New York to Florida article](https://www.mirabelloconsultancy.com/blog/moving-from-new-york-to-florida-taxes-2026) looks at that move in detail. If you are coming from abroad, the [USA immigration overview](https://www.mirabelloconsultancy.com/immigration/usa-immigration) sets out the routes, [US taxes after moving from Germany, Switzerland or Austria](https://www.mirabelloconsultancy.com/blog/us-taxes-after-moving-germany-switzerland-austria-2026) covers the federal side for those readers, and our [residency by investment comparison](https://www.mirabelloconsultancy.com/best-golden-visa-investment-programs) covers routes in other countries.

In summary

State estate and inheritance taxes reward careful reading: the threshold, the date of death and the identity of each heir can all change the result, and the federal estate tax is a separate matter again. This article is general information, not tax or legal advice, so please confirm any figure with the state revenue department or a qualified US tax adviser before you rely on it.

Mirabello Consultancy helps families see how a US move fits together, from the immigration route to the state you settle in, while the tax detail stays with your qualified US tax adviser. [Arrange a free consultation](https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation) if you would like to talk it through with our team.

Frequently asked questions

## Frequently asked questions

### Which US states have an estate tax in 2026?

Our verified 2026 data lists Connecticut, the District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Vermont and Washington. We have not yet confirmed Arizona, Arkansas, California, Idaho, Nebraska, Rhode Island, Tennessee or West Virginia from an official source, so check with those revenue departments.

### Which US states have an inheritance tax?

Our verified 2026 data lists Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. Rates and exemptions depend on the heir: Pennsylvania, for example, charges 0% for a surviving spouse, 4.5% for children and other lineal heirs, 12% for siblings and 15% for others.

### Which state has both an estate tax and an inheritance tax?

Maryland is the one state on both of our lists. It has a USD 5,000,000 estate tax exemption for deaths on or after 1 January 2019 and a 10% inheritance tax on collateral heirs, with spouses, children, parents, grandparents, siblings and lineal descendants exempt.

### What is the lowest state estate tax threshold in 2026?

In our data, the lowest is Oregon, whose estate tax applies to taxable estates of USD 1,000,000 or more in 2026. Massachusetts applies its tax above USD 2,000,000, with a USD 99,600 credit reducing the tax. The highest listed is Connecticut, at USD 15,000,000.

### Do I also have to consider the federal estate tax?

Yes. The federal estate tax exists and is separate from every state tax in this guide. We give no federal figure here, so please confirm the current position with the IRS and a qualified US tax adviser.

### Can a state with no income tax still have an estate tax?

Yes. Washington levies no income tax on wages and has an estate tax, with a USD 3,000,000 exclusion for deaths from 1 July 2026. Income tax and estate tax are separate decisions for each state, so check both.

## Ready to explore your options?

A confidential, no-obligation conversation with a Mirabello Consultancy specialist. Swiss precision, global reach, absolute discretion.

Researching this yourself? Mirabello's verified data also answers inside your AI assistant. [Ask it in ChatGPT](https://chatgpt.com/plugins/plugin_asdk_app_6a6b503925b0819188bd4b6519d60f1a) or [add it to Claude](https://www.mirabelloconsultancy.com/mcp#connect).

---

Source: Mirabello Consultancy, verified 2026-11-02, https://www.mirabelloconsultancy.com/blog/us-state-estate-and-inheritance-taxes-2026
Free consultation: https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation
Machine-readable data: Mirabello MCP https://mcp.mirabelloconsultancy.com