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Family · Estate tax

States With an Estate Tax: Exemption Thresholds

Which states levy their own estate tax, the exemption threshold in each, how a state tax stacks on the federal one, and how an estate tax differs from an inheritance tax. Each cited to the statute.

6 states published. About a dozen states plus DC levy their own estate tax, so this page leads with states that do, plus a contrast state that does not.5 of the states here levy it, and the threshold is what matters: an estate owes nothing until it clears the state exemption. Every page links to the statute or the code it was read against.

Read this first: the threshold is the whole game

A state estate tax is paid by the estate itself, and only if the estate is worth more than the state exemption threshold. Below that line the estate owes nothing; above it, usually only the amount over the line is taxed. State thresholds are far lower than the federal one, which is why an estate can owe nothing to the federal government and still owe the state. Oregon and Massachusetts start as low as $1M to $2M, while others sit higher.

Two things to keep straight. First, a transfer to a surviving spouse is generally exempt without limit, so many estates that look large owe nothing at the first death. Second, estate tax is not the same as inheritance tax: the estate pays an estate tax based on its size, while an heir pays an inheritance tax based on their relationship. Every figure links to the statute, and pages still pending verification say so.

Pick your state

Whether the state taxes an estate, the exemption threshold, and the statute on each card.

I

IL
Illinois
Has estate tax
In this state
Exemption$4M exemption
Statute35 ILCS 405

M

MA
Massachusetts
Has estate tax
In this state
Exemption$2M exemption
StatuteM.G.L. c. 65C s. 2A

N

NY
New York
Has estate tax
In this state
Exemption$7.35M exemption (2026)
StatuteN.Y. Tax Law s. 952

O

OR
Oregon
Has estate tax
In this state
Exemption$1M exemption
StatuteORS 118.010

T

TX
Texas
No estate tax
In this state
StatuteTexas Tax Code

W

WA
Washington
Has estate tax
In this state
Exemption$3.08M exemption (2026)
StatuteRCW 83.100.040

What these pages are, and what they aren't

Each state page is a reference for the estate tax rule and the neutral steps around it. They are deliberately not tax advice for your estate: the threshold changes and large estates have planning options, so each page links to the statute or the code it was read against. This is legal information, not legal or tax advice.