Does Your State Have an Estate or Inheritance Tax?
Estate and Inheritance Taxes by State, 2024
| State | Estate Tax Exemption | Inheritance Tax Exemption | Estate Tax Rate | Inheritance Tax Rate |
| Connecticut | $13,610,000.00 | 12% | ||
| Hawaii | $5,490,000.00 | 10.0% – 20.0% | ||
| Illinois | $4,000,000.00 | 0.8% – 16.0% | ||
| Iowa | 0 – 2% | |||
| Kentucky | $1,000.00 | 0 – 16% | ||
| Maine | $6,800,000.00 | 8.0% – 12.0% | ||
| Maryland | $5,000,000.00 | 0.8% – 16.0% | 0 – 10% | |
| Massachusetts | $2,000,000.00 | 0.8% – 16.0% | ||
| Minnesota | $3,000,000.00 | 13.0% – 16.0% | ||
| Nebraska | $100,000.00 | 0 – 15% | ||
| New Jersey | $25,000.00 | 0 – 16% | ||
| New York | $6,940,000.00 | 3.06% – 16.0% | ||
| Oregon | $1,000,000.00 | 10.0%-16.0% | ||
| Pennsylvania | 0 – 15% | |||
| Rhode Island | $1,774,583.00 | 0.8% – 16.0% | ||
| Vermont | $5,000,000.00 | 16% | ||
| Washington | $2,193,000.00 | 10.0% – 20.0% | ||
| District of Columbia | $4,715,600.00 | 11.2% – 16.0% |