State Estate & Inheritance Tax Calculator

This state estate and inheritance tax calculator estimates the death taxes a state may charge for deaths in 2026. Pick the state where the person lived, enter the taxable estate and, for inheritance-tax states, the relationship and share of one heir. It shows the state estate tax, the inheritance tax on that heir’s share, the state exemption, and a side-by-side comparison of what the same estate would owe in every estate-tax state covered.

Estate taxes are charged on the whole estate before it is distributed. They are calculated here for Connecticut ($15 million exemption, matching federal), Hawaii ($5.49 million), Maine ($7.16 million), Maryland ($5 million), Massachusetts ($2 million), Minnesota ($3 million), New York ($7.35 million, with its 105% cliff), Oregon ($1 million), Vermont ($5 million) and Washington ($3 million, using the 10%–20% table that applies to deaths from July 1, 2026; deaths from January to June 2026 used a $3,076,000 exclusion and rates up to 35%). Inheritance taxes are charged on what each heir receives and depend on the heir’s relationship: Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania. Maryland charges both.

Enter the taxable estate after debts, funeral and administration costs, and marital and charitable deductions. Gifts that a state adds back, out-of-state real property apportionment, special farm and business deductions, the Illinois, Rhode Island and District of Columbia estate taxes (whose interrelated calculations are not modelled here), Pennsylvania’s 5% early-payment discount and Nebraska county procedures are not included.

Most states apply a graduated rate table to the taxable estate above their exemption: Hawaii 10%–20% above $5.49 million, Maine 8%/10%/12% above $7.16 million, Minnesota 13%–16% above $3 million, Washington 10%–20% above $3 million, and a flat 16% above $5 million in Maryland and Vermont and 12% above $15 million in Connecticut (capped at $15 million of tax). Oregon’s 10%–16% table applies to the taxable estate above $1 million (an estate of exactly $1 million or less owes nothing). Massachusetts computes the old federal state death tax credit on the taxable estate minus $60,000 and subtracts a $99,600 credit, with no tax at $2 million or less. New York applies its 3.06%–16% table and an applicable credit that phases out between 100% and 105% of the $7.35 million exclusion.

Inheritance taxes depend on who inherits. Spouses are exempt everywhere. Pennsylvania charges 4.5% to children, grandchildren and other lineal heirs, 12% to siblings and 15% to others. New Jersey exempts close family, taxes siblings and in-laws 11%–16% after $25,000, and others 15%–16%. Kentucky exempts close family (including nieces and nephews from 2026) and taxes in-laws, aunts and uncles 4%–16% and others 6%–16% after small exemptions. Nebraska charges 1% above $100,000 to close relatives, 11% above $40,000 to aunts, uncles, nieces and nephews and 15% above $25,000 to others, with heirs under 22 exempt. Maryland charges 10% to heirs outside the exempt family group.