Inheritance Tax Calculator
Inheritance tax is owed by the heir, and only Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania levy it. Choose the state where the person who died lived and your relationship to see the tax on your share; in every other state the answer is $0. Rates and exemptions below were read from each state's own law on 2026-10-11.
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Additional Details
Inheritance Tax
Estimated • Based on your inputs
Effective Tax Rate
4.50%
Net Inheritance
$477,500.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How this calculator works
Pick the state where the person who died lived. For Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania, the calculator applies that state's rate and exemption for your relationship class from the table below; spouses are exempt everywhere. Every other state returns $0 because it has no inheritance tax. Life insurance and trust amounts you enter are added to the share; whether a state actually taxes them depends on how they pass, so leave them at 0 unless the state's rules say they are taxable. The federal credit line is a planning offset of 10% of any federal estate tax entered, not a statutory credit. Inheritance tax is separate from estate tax, which the estate pays; the federal estate tax applies only to estates above $15 million in 2026.
Source: State revenue departments and statutes (PA, NJ, KY, NE, MD; Iowa Code ch. 450) checked
States with an inheritance tax: rates by relationship
Read from each state's revenue department or statute on 2026-10-11. Spouses are exempt in every state. The last column says where the calculator simplifies the law.
| State | Children and grandchildren | Brothers and sisters | Other heirs | Calculator simplification |
|---|---|---|---|---|
| Kentucky | Exempt (Class A, with spouse, parents, grandchildren) | Exempt (Class A) | Class B (nieces, nephews, aunts, uncles, in-laws): $1,000 exempt, then 4%-16%. Class C (cousins, everyone else): $500 exempt, then 6%-16%. | The calculator's "Other" uses the first Class B bracket (4% after $1,000), so it understates large or Class C shares. |
| Maryland | Exempt (with parents, grandparents, spouses of children) | Exempt | 10% of the clear value; no tax when one person receives $1,000 or less. | The calculator subtracts $1,000 before the 10%, so above $1,000 it shows up to $100 less than the statute. |
| Nebraska | 1% over $100,000 (parents, grandparents, siblings and lineal descendants) | 1% over $100,000 | Aunts, uncles, nieces, nephews: 11% over $40,000. Everyone else: 15% over $25,000. Heirs under 22 owe nothing. | The calculator's "Other" uses the 11% remote-relative rate and does not apply the under-22 exemption. |
| New Jersey | Exempt (Class A, with parents, grandparents, stepchildren) | Class C: first $25,000 exempt, then 11%, 13%, 14% and 16% as the share grows | Class D: 15% on the first $700,000, 16% above. | The calculator uses each class's first rate (11% and 15%), so it understates shares above $1.1 million (Class C) and $700,000 (Class D). |
| Pennsylvania | 4.5% (direct descendants and lineal heirs) | 12% | 15% | Spouses, and parents inheriting from a child aged 21 or younger, pay 0%. Paying within three months of death earns a 5% discount, which the calculator does not apply. |
No inheritance tax: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nevada, New Hampshire, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin and Wyoming. Iowa repealed its tax for deaths on or after January 1, 2025; estates of people who died earlier still follow the phased-down rates.
Frequently Asked Questions
Which states have an inheritance tax?
Five: Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. Iowa's tax does not apply to anyone who died on or after January 1, 2025 (Iowa Code ch. 450). The other 45 states have none, although several tax the estate itself. What counts is where the person who died lived, and where any real estate sits, not where the heir lives.
How much inheritance tax does a child pay?
It depends on the state. On a $500,000 share to a child, the calculator gives $22,500 in Pennsylvania (4.5%) and $4,000 in Nebraska (1% above $100,000); children owe nothing in New Jersey, Kentucky and Maryland. A sibling's share is taxed at 12% in Pennsylvania and from 11% in New Jersey, but not at all in Kentucky or Maryland.