Estate tax vs. inheritance tax
An estate tax is paid by the estate before assets pass to heirs. An inheritance tax is paid by the people who receive the inheritance, often at rates that depend on how closely related they were to the deceased. A state can have one, both, or neither. Only one state combination — Maryland — levies both.
The 50 states + DC
| State | Estate tax | Inheritance tax |
|---|---|---|
| Alabama | No | No |
| Alaska | No | No |
| Arizona | No | No |
| Arkansas | No | No |
| California | No | No |
| Colorado | No | No |
| Connecticut | Yes | No |
| Delaware | No | No |
| District of Columbia | Yes | No |
| Florida | No | No |
| Georgia | No | No |
| Hawaii | Yes | No |
| Idaho | No | No |
| Illinois | Yes | No |
| Indiana | No | No |
| Iowa | No | No |
| Kansas | No | No |
| Kentucky | No | Yes |
| Louisiana | No | No |
| Maine | Yes | No |
| Maryland | Yes | Yes |
| Massachusetts | Yes | No |
| Michigan | No | No |
| Minnesota | Yes | No |
| Mississippi | No | No |
| Missouri | No | No |
| Montana | No | No |
| Nebraska | No | Yes |
| Nevada | No | No |
| New Hampshire | No | No |
| New Jersey | No | Yes |
| New Mexico | No | No |
| New York | Yes | No |
| North Carolina | No | No |
| North Dakota | No | No |
| Ohio | No | No |
| Oklahoma | No | No |
| Oregon | Yes | No |
| Pennsylvania | No | Yes |
| Rhode Island | Yes | No |
| South Carolina | No | No |
| South Dakota | No | No |
| Tennessee | No | No |
| Texas | No | No |
| Utah | No | No |
| Vermont | Yes | No |
| Virginia | No | No |
| Washington | Yes | No |
| West Virginia | No | No |
| Wisconsin | No | No |
| Wyoming | No | No |
States with a tax are linked above — each has a short guide on who it affects and how gifting can help. The rest impose no state estate or inheritance tax, so only the federal estate tax (with its ~$15M-per-person exemption) applies.
Wherever you live, lifetime gifting shrinks a taxable estate. See your trajectory with the Estate Tax Projector and track gifts with the Gift Tax Calculator.
General information, not tax or legal advice. Which states levy these taxes, and their thresholds and rates, change over time; this page shows tax status only, not specific figures. Confirm current rules with the relevant state tax authority and your CPA or estate attorney.
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