State Estate & Inheritance Tax Calculator 2026
Check whether an estate owes state estate tax or heirs owe inheritance tax in 2026 — exemptions and rates for the 12 states + DC with an estate tax and the 5 states with an inheritance tax, including New York's cliff.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Pick the state where the person who died lived (or where real estate is located).
- 2Enter the estate's value and the heir's relationship.
- 3See whether state estate or inheritance tax applies.
How it's calculated
Estate tax applies to the value above the state's exemption, at graduated rates. Inheritance tax is owed by heirs and depends on their relationship to the person who died. Federal estate tax applies only above $15 million in 2026.
Frequently asked questions
Which states have an estate tax in 2026?
Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington and DC.
Which states have an inheritance tax?
Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. Iowa's inheritance tax was repealed for deaths from 2025. Spouses are exempt everywhere.
What is the New York cliff?
If a New York estate is worth more than 105% of the exemption ($7,717,500 in 2026), the whole estate is taxed — not just the part above the exemption.