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Family · Inheritance tax

States With an Inheritance Tax

Which states tax what an heir inherits, the rate by relationship to the person who died, who is exempt, and how an inheritance tax differs from an estate tax. Each cited to the statute.

6 states published. Only a handful of states levy an inheritance tax at all, so this page leads with the states that do, plus a contrast state that does not.5 of the states here levy it. In every one, a spouse pays nothing and children are usually exempt. Every page links to the statute or the code it was read against.

Read this first: inheritance tax is not estate tax

An inheritance tax is paid by the person who receives the money, and the rate depends on how they were related to the person who died. A surviving spouse pays nothing in every state that has the tax, and children are usually exempt too; the tax falls hardest on distant relatives and non-relatives. That is different from an estate tax, which the estate itself pays before anything is distributed.

Two points cause confusion. First, there is no federal inheritance tax: the federal government levies an estate tax, and only on very large estates. Second, a state can have one tax, both, or neither, so the fact that a state has no estate tax does not tell you whether it has an inheritance tax. Every figure links to the statute, and pages still pending verification say so.

Pick your state

Whether the state taxes an inheritance, the rate, and the statute on each card.

C

CA
California
No inheritance tax
In this state
StatuteCal. Rev. & Tax. Code

K

KY
Kentucky
Has inheritance tax
In this state
Tax rate4% to 16% by class
StatuteKRS Chapter 140

M

MD
Maryland
Has inheritance tax
In this state
Tax rate10% flat rate
StatuteMd. Code, Tax-General Sec. 7…

N

NE
Nebraska
Has inheritance tax
In this state
Tax rate1% to 15% by relationship
StatuteNeb. Rev. Stat. Sec. 77-2001…
NJ
New Jersey
Has inheritance tax
In this state
Tax rate11% to 16% by relationship
StatuteN.J.S.A. 54:34-1 et seq.

P

PA
Pennsylvania
Has inheritance tax
In this state
Tax rate0% to 15% by relationship
Statute72 P.S. Sec. 9116

What these pages are, and what they aren't

Each state page is a reference for the inheritance tax rule and the neutral steps around it. They are deliberately not tax advice for your estate: the rate turns on the exact relationship and the amount, so each page links to the statute or the code it was read against. This is legal information, not legal or tax advice.