Estate & Trusts calculator
State Estate Tax Calculator 2026
How much state estate tax would my estate owe?
Enter your taxable estate to see the estimated tax in your state and in every other state with an estate tax, next to the federal figure.
Estimated 2026 estate tax
| State | Exemption | Estimated tax |
|---|---|---|
| Oregon | $1,000,000 | $1,102,500 |
| Washington | $3,000,000 | $1,100,000 |
| New York | $7,350,000 | $1,067,600 |
| Rhode Island | $1,838,056 | $979,660 |
| Massachusetts | $2,000,000 | $968,000 |
| Illinois | $4,000,000 | $926,923 |
| Minnesota | $3,000,000 | $910,000 |
| Maryland | $5,000,000 | $800,000 |
| Vermont | $5,000,000 | $800,000 |
| District of Columbia | $4,988,400 | $681,299 |
| Hawaii | $5,490,000 | $531,400 |
| Maine | $7,160,000 | $227,200 |
| Connecticut | $15,000,000 | $0 |
Estimates for a resident who leaves no spouse, using each state’s published 2026 schedule. Pennsylvania, New Jersey, Kentucky, Nebraska and Maryland also tax inheritances based on who receives them. A trust at the first death, lifetime gifts and charitable bequests can change these numbers a great deal.
How the calculator works
- 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.
See state estate and inheritance taxes for each state's rules and sources, and the 2026 state estate tax study for what estates of $3 million, $5 million and $10 million owe in each state.
Frequently asked questions
Which states have an estate tax in 2026?
12 states and the District of Columbia: Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington.
Why do I owe state estate tax but not federal?
The federal exemption is $15 million per person for 2026. Most state exemptions are far lower, from $1 million in Oregon to $7.35 million in New York, so many estates owe state tax only.
What counts as the taxable estate?
Everything you own at death, including retirement accounts, life insurance you own and your share of a home, less debts and expenses, gifts to a surviving spouse and gifts to charity. Some states also add back gifts made in the last one to three years.
Does a married couple pay this at the first death?
Usually not, because property left to a surviving spouse is deducted. The tax tends to fall at the second death, and only Hawaii and Maryland let the survivor use the first spouse's unused state exemption.
How accurate is this estimate?
It applies each state's published 2026 rate schedule to the number you enter, and the tests behind it reproduce the states' own worked examples. It does not handle nonresident property, special-use valuation, family business deductions or state inheritance taxes.
Facing a state estate tax bill?
Trusts, gifts and where you live can change it a great deal. Tell us what you own and where. Greg will reply personally.
Submitting a question does not begin an advisory relationship.