2026 state estate & inheritance tax overview

Key thresholds and rate ranges
Several states impose estate or inheritance taxes at thresholds well below the federal exemption. Currently, 13 jurisdictions impose an estate tax, five states impose an inheritance tax, and Maryland imposes both. Because state rules and exemption levels change periodically, they should be confirmed before making planning decisions.

Estate tax states

Inheritance tax states

Inheritance tax rates and exemptions often vary depending on the beneficiary’s relationship to the decedent. Spouses are typically exempt, and many states provide favorable treatment for children or other lineal descendants, while higher rates may apply to extended family members or unrelated beneficiaries.

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This summary is intended as a general reference point to support planning discussions. Exemption levels, tax rates, and rules may change periodically and should be verified before implementing planning strategies.