2026 Federal & State Estate Tax Guide
| State | Tax Status | Estate Exemption | Avg Home Value |
|---|---|---|---|
| Alabama | No Tax | — | $172,800 |
| Alaska | No Tax | — | $298,800 |
| Arizona | No Tax | — | $375,200 |
| Arkansas | No Tax | — | $145,700 |
| California | No Tax | — | $746,800 |
| Colorado | No Tax | — | $501,100 |
| Connecticut | Estate: 11.6%-12% | $13,610,000 | $363,100 |
| Delaware | No Tax | — | $297,400 |
| Florida | No Tax | — | $392,300 |
| Georgia | No Tax | — | $291,700 |
| Hawaii | Estate: 10%-20% | $5,490,000 | $839,600 |
| Idaho | No Tax | — | $390,200 |
| Illinois | Estate: 0.8%-16% | $4,000,000 | $244,600 |
| Indiana | No Tax | — | $197,700 |
| Iowa | No Tax | — | $174,000 |
| Kansas | No Tax | — | $194,200 |
| Kentucky | Inherit: 4%-16% | — | $177,100 |
| Louisiana | No Tax | — | $189,200 |
| Maine | Estate: 8%-12% | $6,800,000 | $292,700 |
| Maryland | Estate: 0.8%-16% Inherit: 10% | $5,000,000 | $383,100 |
| Massachusetts | Estate: 0.8%-16% | $2,000,000 | $576,900 |
| Michigan | No Tax | — | $218,400 |
| Minnesota | Estate: 13%-16% | $3,000,000 | $316,600 |
| Mississippi | No Tax | — | $141,600 |
| Missouri | No Tax | — | $200,100 |
| Montana | No Tax | — | $382,700 |
| Nebraska | Inherit: 1%-18% | — | $210,300 |
| Nevada | No Tax | — | $406,200 |
| New Hampshire | No Tax | — | $387,400 |
| New Jersey | Inherit: 11%-16% | — | $431,500 |
| New Mexico | No Tax | — | $254,900 |
| New York | Estate: 3.06%-16% | $6,940,000 | $383,500 |
| North Carolina | No Tax | — | $280,600 |
| North Dakota | No Tax | — | $234,900 |
| Ohio | No Tax | — | $192,600 |
| Oklahoma | No Tax | — | $169,100 |
| Oregon | Estate: 10%-16% | $1,000,000 | $478,200 |
| Pennsylvania | Inherit: 4.5%-15% | — | $254,400 |
| Rhode Island | Estate: 0.8%-16% | $1,774,583 | $395,800 |
| South Carolina | No Tax | — | $237,800 |
| South Dakota | No Tax | — | $259,200 |
| Tennessee | No Tax | — | $267,400 |
| Texas | No Tax | — | $294,000 |
| Utah | No Tax | — | $457,000 |
| Vermont | Estate: 16% | $5,000,000 | $286,100 |
| Virginia | No Tax | — | $368,300 |
| Washington | Estate: 10%-20% | $2,193,000 | $559,000 |
| West Virginia | No Tax | — | $128,700 |
| Wisconsin | No Tax | — | $245,300 |
| Wyoming | No Tax | — | $303,600 |