States With No Estate Tax
As of 2024, 37 states (including DC) do not impose a state-level estate tax. Residents of these states are still subject to the federal estate tax for estates exceeding the federal exemption amount.
States Without an Estate Tax
States With an Estate Tax
14 states (and DC) impose their own estate tax with varying exemption thresholds.
| State | Exemption | Top Rate |
|---|---|---|
| New Jersey | $0 | N/A |
| Oregon | $1.0M | 16% |
| Rhode Island | $1.8M | 16% |
| Massachusetts | $2.0M | 16% |
| Washington | $2.2M | 20% |
| Minnesota | $3.0M | 16% |
| Illinois | $4.0M | 16% |
| District of Columbia | $4.7M | 16% |
| Maryland | $5.0M | 16% |
| Vermont | $5.0M | 16% |
| Hawaii | $5.5M | 20% |
| Maine | $6.8M | 12% |
| New York | $6.9M | 16% |
| Connecticut | $13.6M | 12% |
What This Means for Your Estate Plan
If you live in a state with an estate tax, your estate may owe state taxes even if it falls below the federal exemption threshold. Estate planning strategies like trusts, gifting, and charitable donations can help reduce both state and federal estate tax liability.
If you are considering relocating to reduce estate tax exposure, note that your domicile (permanent legal home) determines which state can tax your estate.