Tool 03 · Taxes

Estate & inheritance tax estimator

Most estates owe no death tax at all. This tool computes the federal estate tax and tells you whether the state's own estate or inheritance tax comes into play — using the 2026 exemptions.

State of residence

Taxable estate (after debts & deductions)

This simplified federal estimate assumes a U.S. citizen or estate-tax domiciliary, no prior taxable gifts and no transferred unused exclusion. It is not a Form 706 calculation. IRS filing instructions. State estate taxes use graduated rate tables that differ by state, so we show how far the estate is over the state exemption rather than guess a state rate. Use the state's revenue department calculator for the exact figure.

Federal estate tax (2026)

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Where death taxes apply

12 states + D.C. tax estates. 5 tax heirs.

State	Estate tax exemption	Inheritance tax	Notes
Connecticut	$15 million	—	Connecticut estate tax exemption is $15 million for 2026 decedents (tracks federal basic exclusion); 12% flat rate on excess; CT also has a gift tax.
District of Columbia	$4.99 million	—	DC estate tax applies to estates of $4,988,400 or more for 2026 decedents ($4,873,200 in 2025); indexed annually; rates 11.2% to 16%.
Hawaii	$5.49 million	—	Hawaii imposes an estate tax on estates exceeding $5.49 million with graduated rates from 10% to 20%.
Illinois	$4 million	—	Illinois imposes an estate tax on estates exceeding $4 million with graduated rates up to 16%. No inflation adjustment.
Kentucky	—	Yes	Kentucky inheritance tax depends on the beneficiary relationship. Class A includes a spouse, parents, children, grandchildren, brothers and sisters (including half-siblings); Class A is exempt. Class B includes nieces and nephews, certain in-laws, aunts and uncles, and great-grandchildren, with a $1,000 exemption and rates of 4%-16%. Class C covers beneficiaries outside Classes A and B, with a $500 exemption and rates of 6%-16%. Confirm your classification with Kentucky Department of Revenue.
Maine	$7.16 million	—	Maine imposes an estate tax; exclusion is $7,160,000 for 2026 deaths ($7,000,000 for 2025), rates 8% to 12%.
Maryland	$5 million	Yes	Maryland imposes an estate tax on estates exceeding $5.0 million (top rate 16%). Maryland is the ONLY state with both an estate tax and an inheritance tax.
Massachusetts	$2 million	—	Massachusetts imposes an estate tax on estates exceeding $2 million (reformed in 2023 with a uniform $99,600 tax credit; top rate 16%).
Minnesota	$3 million	—	Minnesota imposes an estate tax on estates exceeding $3 million with graduated rates from 13% to 16%.
Nebraska	—	Yes	Nebraska imposes a county-level inheritance tax: Immediate relatives (Class 1) 1% over $100k exemption; remote relatives (Class 2) 11% over $40k; non-relatives (Class 3) 15% over $25k.
New Jersey	—	Yes	New Jersey retains an inheritance tax. Class A (spouse, children, parents, grandchildren) are 100% exempt. Class C (siblings, sons/daughters-in-law) pay 11%-16% over $25k. Class D (all other beneficiaries) pay 15%-16% over $500.
New York	$7.35 million	—	New York estate tax applies to estates exceeding $7,350,000 (2026 dates of death; $7.16M in 2025; top rate 16%). 'Cliff': if taxable estate exceeds 105% of the exclusion, the exclusion is lost entirely.
Oregon	$1 million	—	Oregon imposes an estate tax on estates exceeding $1 million (the lowest threshold in the United States; graduated rates 10% to 16%).
Pennsylvania	—	Yes	Pennsylvania inheritance tax: 0% to surviving spouse and on transfers from a child aged 21 or younger to a parent; 4.5% to lineal descendants/parents; 12% to siblings; 15% to other heirs.
Rhode Island	$1.84 million	—	Rhode Island taxes net taxable estates over $1,838,056 for 2026 deaths (indexed annually by CPI-U; rates 0.8% to 16%).
Vermont	$5 million	—	Vermont imposes an estate tax on estates exceeding $5.0 million with a flat rate of 16%.
Washington	$3 million	—	Washington exclusion is $3,076,000 for deaths Jan 1-Jun 30, 2026 (top rate 35%) and $3,000,000 for deaths on or after July 1, 2026, when 2026 legislation rolled rates back to the prior 10%-20% schedule and froze the exclusion.

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Questions

Death taxes, explained

What is the difference between an Estate Tax and an Inheritance Tax?

An estate tax is charged on the estate as a whole before it is distributed. An inheritance tax is charged to each heir on what they receive, and the rate usually depends on the heir's relationship to the deceased — spouses are exempt everywhere and children are exempt in most inheritance-tax states.

Which states have the lowest estate tax exemptions in the US?

Oregon ($1 million), Rhode Island ($1.84 million), Massachusetts ($2 million), Minnesota ($3 million) have the lowest exemptions — far below the $15 million federal exemption.

What is the 'New York Estate Tax Cliff'?

If a New York taxable estate exceeds the exemption ($7.35 million) by more than 5%, the exemption is lost entirely and the whole estate is taxed (NY Tax Law § 952). Estates just above the exemption can therefore owe a disproportionately large tax.

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

Maryland is the only state with both: an estate tax on estates above $5 million and a 10% inheritance tax on property passing to non-exempt heirs (close relatives such as spouses, children, parents and siblings are exempt).

How is the federal estate tax estimated here?

For deaths in 2026 the federal basic exclusion is $15 million per person. Because the unified credit absorbs the lower brackets, an estate above the exclusion effectively pays 40% on the excess. Lifetime taxable gifts, deductions (marital, charitable) and portability of a deceased spouse's unused exclusion change the result.