State Tax Maps

Estate & Inheritance Tax

State estate and inheritance taxes. Federal estate tax ($13.99M exemption) applies everywhere above that threshold.

TY 2025
No estate or inheritance tax
Estate tax
Inheritance tax
Both (MD only)
fed·salt · every value cited to primary .gov statute · click any state for the sourcefed-salt.com

TY2025. Estate tax: levied on the decedent's estate before distribution. Inheritance tax: levied on the beneficiary's receipt; rates vary by class. MD has both. 12 states + DC have an estate tax (including MD); 4 states have an inheritance tax only (KY, NE, NJ, PA).