Estate & Inheritance Tax by State
Only 16 states plus D.C. levy an estate or inheritance tax. Five states (Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania) have inheritance taxes — Iowa repealed its inheritance tax for deaths on or after January 1, 2025; twelve states plus D.C. have estate taxes; Maryland has both. Below are all 50 states ranked by top marginal income tax rate as context for overall tax burden on wealth transfer.
- California ranks #1 with the highest income tax at 13.30%.
- Wyoming ranks last at 0.00% — the lowest among all states.
- The leading 5 states are California, Hawaii, New York, New Jersey, Oregon.
- The ranking basis, source limitations, and calculation method are documented in the Methodology section below.
Top 3 States
All 50 States Ranked
Highest to lowest by income tax
| # | State | Income Tax | Property Tax | Median Home Price | Calculator |
|---|---|---|---|---|---|
| 1 | California | 13.30% | 0.70% | $776,000 | Estate Tax Calculator |
| 2 | Hawaii | 11.00% | 0.29% | $837,000 | Estate Tax Calculator |
| 3 | New York | 10.90% | 1.30% | $526,000 | Estate Tax Calculator |
| 4 | New Jersey | 10.75% | 1.88% | $585,000 | Estate Tax Calculator |
| 5 | Oregon | 9.90% | 0.81% | $504,000 | Estate Tax Calculator |
| 6 | Minnesota | 9.85% | 1.00% | $357,000 | Estate Tax Calculator |
| 7 | Massachusetts | 9.00% | 1.00% | $673,000 | Estate Tax Calculator |
| 8 | Vermont | 8.75% | 1.51% | $402,000 | Estate Tax Calculator |
| 9 | Wisconsin | 7.65% | 1.32% | $342,000 | Estate Tax Calculator |
| 10 | Maine | 7.15% | 0.98% | $424,000 | Estate Tax Calculator |
| 11 | Connecticut | 6.99% | 1.54% | $455,000 | Estate Tax Calculator |
| 12 | Delaware | 6.60% | 0.54% | $412,000 | Estate Tax Calculator |
| 13 | Rhode Island | 5.99% | 1.12% | $517,000 | Estate Tax Calculator |
| 14 | New Mexico | 5.90% | 0.63% | $321,000 | Estate Tax Calculator |
| 15 | Idaho | 5.80% | 0.50% | $482,000 | Estate Tax Calculator |
| 16 | Maryland | 5.75% | 0.92% | $436,000 | Estate Tax Calculator |
| 17 | Virginia | 5.75% | 0.78% | $420,000 | Estate Tax Calculator |
| 18 | Kansas | 5.70% | 1.21% | $253,000 | Estate Tax Calculator |
| 19 | Montana | 5.65% | 0.61% | $476,000 | Estate Tax Calculator |
| 20 | South Carolina | 5.21% | 0.49% | $309,000 | Estate Tax Calculator |
| 21 | Georgia | 5.19% | 0.79% | $335,000 | Estate Tax Calculator |
| 22 | Alabama | 5.00% | 0.37% | $242,000 | Estate Tax Calculator |
| 23 | Illinois | 4.95% | 1.88% | $299,000 | Estate Tax Calculator |
| 24 | Missouri | 4.70% | 0.89% | $272,000 | Estate Tax Calculator |
| 25 | Utah | 4.65% | 0.48% | $542,000 | Estate Tax Calculator |
| 26 | West Virginia | 4.58% | 0.51% | $183,000 | Estate Tax Calculator |
| 27 | Nebraska | 4.55% | 1.44% | $284,000 | Estate Tax Calculator |
| 28 | Oklahoma | 4.50% | 0.79% | $225,000 | Estate Tax Calculator |
| 29 | Colorado | 4.40% | 0.50% | $543,000 | Estate Tax Calculator |
| 30 | Michigan | 4.25% | 1.19% | $270,000 | Estate Tax Calculator |
| 31 | Mississippi | 4.00% | 0.58% | $198,000 | Estate Tax Calculator |
| 32 | North Carolina | 3.99% | 0.66% | $340,000 | Estate Tax Calculator |
| 33 | Iowa | 3.80% | 1.33% | $241,000 | Estate Tax Calculator |
| 34 | Arkansas | 3.70% | 0.56% | $229,000 | Estate Tax Calculator |
| 35 | Kentucky | 3.50% | 0.74% | $235,000 | Estate Tax Calculator |
| 36 | Ohio | 3.50% | 1.36% | $252,000 | Estate Tax Calculator |
| 37 | Pennsylvania | 3.07% | 1.26% | $294,000 | Estate Tax Calculator |
| 38 | Louisiana | 3.00% | 0.55% | $218,000 | Estate Tax Calculator |
| 39 | Indiana | 2.95% | 0.76% | $262,000 | Estate Tax Calculator |
| 40 | Arizona | 2.50% | 0.48% | $423,000 | Estate Tax Calculator |
| 41 | North Dakota | 1.95% | 0.92% | $294,000 | Estate Tax Calculator |
| 42 | Alaska | 0.00% | 0.94% | $401,000 | Estate Tax Calculator |
| 43 | Florida | 0.00% | 0.78% | $378,000 | Estate Tax Calculator |
| 44 | Nevada | 0.00% | 0.50% | $448,000 | Estate Tax Calculator |
| 45 | New Hampshire | 0.00% | 1.50% | $523,000 | Estate Tax Calculator |
| 46 | South Dakota | 0.00% | 1.00% | $326,000 | Estate Tax Calculator |
| 47 | Tennessee | 0.00% | 0.52% | $339,000 | Estate Tax Calculator |
| 48 | Texas | 0.00% | 1.40% | $303,000 | Estate Tax Calculator |
| 49 | Washington | 0.00% | 0.75% | $603,000 | Estate Tax Calculator |
| 50 | Wyoming | 0.00% | 0.53% | $373,000 | Estate Tax Calculator |
Methodology
How we collected and ranked the data
Estate and inheritance tax data from Tax Foundation. States ranked by top marginal income tax rate as a proxy for overall tax friendliness. Estate tax exemptions and rates vary significantly — see individual state calculators for details.
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View all 107 state comparisonsFrequently Asked Questions
Which states have an estate tax?
Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington, and D.C. all levy estate taxes with varying exemptions from $1M to over $13M.
What is the difference between estate tax and inheritance tax?
Estate tax is paid by the estate before distribution. Inheritance tax is paid by the beneficiary after receiving assets. Five states have inheritance taxes: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. (Iowa repealed its inheritance tax for deaths on or after January 1, 2025.)
How can I avoid state estate tax?
Common strategies include establishing residency in a no-estate-tax state, gifting during your lifetime, using irrevocable trusts, and proper estate planning. Consult an estate attorney for your specific situation.