WealthPlannerPro research
What a $3 million, $5 million or $10 million estate pays in state estate tax
The federal estate tax now starts at $15,000,000. Twelve states and DC start far lower. We applied each one's published 2026 schedule to the same three estates.
Published 2026-10-21 · Gregory Garone, CEPA®
Key findings
- A $10M estate owes no federal estate tax in 2026, because the federal exemption is $15,000,000. It would owe state estate tax in 12 of the 13 jurisdictions that have one, up to $1,102,500 in Oregon.
- At $5M, 7 jurisdictions charge tax. Oregon is highest at $425,000.
- At $3M, only Oregon, Rhode Island and Massachusetts charge tax, led by Oregon at $205,000.
- New York's cliff means an estate worth $7,350,000 owes nothing, but one worth 5% more ($7,717,500) owes $734,780.
Estimated 2026 state estate tax, by estate size
| State | 2026 exemption | $3M estate | $5M estate | $10M estate |
|---|---|---|---|---|
| Oregon | $1,000,000 | $205,000 | $425,000 | $1,102,500 |
| Washington* | $3,000,000 | $0 | $240,000 | $1,100,000 |
| New York | $7,350,000 | $0 | $0 | $1,067,600 |
| Rhode Island | $1,838,056 | $94,060 | $303,660 | $979,660 |
| Massachusetts | $2,000,000 | $82,400 | $292,000 | $968,000 |
| Illinois | $4,000,000 | $0 | $285,714 | $926,923 |
| Minnesota | $3,000,000 | $0 | $260,000 | $910,000 |
| Maryland | $5,000,000 | $0 | $0 | $800,000 |
| Vermont | $5,000,000 | $0 | $0 | $800,000 |
| District of Columbia | $4,988,400 | $0 | $1,299 | $681,299 |
| Hawaii | $5,490,000 | $0 | $0 | $531,400 |
| Maine | $7,160,000 | $0 | $0 | $227,200 |
| Connecticut | $15,000,000 | $0 | $0 | $0 |
Method and limits
- Connecticut: 12% of the taxable estate above $15 million.
- District of Columbia: D-76 rate table: 11.2% from $4,988,400 to $5 million, then 12% to 16% in $1 million steps to $10 million.
- Hawaii: 10% to 20% on the amount above $5,490,000 (HRS § 236E-8).
- Illinois: Interrelated computation the Attorney General uses: the lesser of the 2001 state death tax credit and federal tax with a $4 million exclusion, after deducting the Illinois tax.
- Maine: 8%, 10% and 12% on the amount above $7,160,000.
- Maryland: The 2001 state death tax credit, capped at 16% of the amount above $5 million. Excludes Maryland inheritance tax, which is credited against it.
- Massachusetts: The 2001 state death tax credit table, less the $99,600 Massachusetts credit.
- Minnesota: 13% to 16% on the Minnesota taxable estate after the $3 million exclusion (Minn. Stat. § 291.03).
- New York: New York rate table with the credit phasing out between 100% and 105% of the exclusion.
- Oregon: 10% to 16% on taxable value above $1 million (Form OR-706 instructions).
- Rhode Island: The 2001 state death tax credit table, less the $87,940 Rhode Island credit for 2026.
- Vermont: 16% of the taxable estate above $5 million.
- Washington: ESSB 6347 schedule: 10% to 20% on the amount above the $3 million exclusion, for deaths on or after July 1, 2026.
Each method is tested against the state's own published examples: the Massachusetts and Rhode Island credits, the Illinois Attorney General's $5 million example, Oregon's $1.7 million example, Hawaii's $10 million bracket base and the District of Columbia's 2026 rate table.
The figures assume a resident whose whole estate is taxable in that state, with no spouse, charitable bequest or lifetime planning. They leave out inheritance taxes in Kentucky, Maryland, Nebraska, New Jersey and Pennsylvania, nonresident property, and special deductions for farms and family businesses. Real estates are often taxed far less after planning. This study is educational, not tax or legal advice.
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