Twelve states plus DC, with exemptions far below the federal line
Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington, and the District of Columbia each impose their own estate tax, separate from the federal one. The federal exemption sits at roughly $15 million per person in 2026, but state exemptions run far lower — Oregon starts at just $1 million and Massachusetts at $2 million, meaning an ordinary house plus retirement accounts can trigger a state bill with zero federal tax owed. Every state page below gives the exact current threshold, rate schedule, and filing deadline, cited to the state's own revenue department. See our methodology for how we verify each figure.
Why "under the federal exemption" doesn't mean "no tax"
The single biggest source of confusion here: most people track the federal estate tax exemption ($15 million per individual for 2026) and assume they're automatically safe. State estate tax runs on its own, separate threshold, and several of these 12 states plus DC set that threshold at a small fraction of the federal number. A $6 million estate owes zero federal estate tax in 2026 but can still face a real state tax bill in Oregon, Massachusetts, Minnesota, Washington, Illinois, Maryland, Vermont, or Hawaii, depending on where the person lived.
Not the same tax as inheritance tax
Estate tax is paid by the estate itself, before distribution, based on the estate's total value — it doesn't matter who inherits. Inheritance tax is paid by the individual beneficiary, at a rate set by their relationship to the deceased. Maryland is the only state that charges both on the same estate. If you're looking for one of the five inheritance-tax states instead (Kentucky, Nebraska, New Jersey, or Pennsylvania), see our Inheritance Tax Calculator.
New Jersey isn't on this list on purpose
New Jersey abolished its estate tax back in 2018 — a genuinely common point of confusion, since it kept its separate inheritance tax in place. A New Jersey estate today owes no state estate tax regardless of size, but certain beneficiaries can still owe New Jersey inheritance tax.