Inheritance tax by state (2026)
Whether heirs owe state inheritance tax, and how much a child, a sibling or another heir pays.
General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Rules have exceptions; open your state for details and the law it comes from.
State inheritance tax: map
- Yes (5)
- No (46)
Full table
| State | Inheritance tax? | Sibling pays |
|---|---|---|
| Alabama | No | No inheritance tax |
| Alaska | No | No inheritance tax |
| Arizona | No | No inheritance tax |
| Arkansas | No | No inheritance tax |
| California | No | No inheritance tax |
| Colorado | No | No inheritance tax |
| Connecticut | No | No inheritance tax |
| Delaware | No | No inheritance tax |
| District of Columbia | No | No inheritance tax |
| Florida | No | No inheritance tax |
| Georgia | No | No inheritance tax |
| Hawaii | No | No inheritance tax |
| Idaho | No | No inheritance tax |
| Illinois | No | No inheritance tax |
| Indiana | No | No inheritance tax |
| Iowa | No | No tax |
| Kansas | No | No inheritance tax |
| Kentucky | Yes | Exempt |
| Louisiana | No | No inheritance tax |
| Maine | No | No inheritance tax |
| Maryland | Yes | Exempt |
| Massachusetts | No | No inheritance tax |
| Michigan | No | No inheritance tax |
| Minnesota | No | No inheritance tax |
| Mississippi | No | No inheritance tax |
| Missouri | No | No inheritance tax |
| Montana | No | No inheritance tax |
| Nebraska | Yes | 1% on amounts over $100,000 |
| Nevada | No | No inheritance tax |
| New Hampshire | No | No inheritance tax |
| New Jersey | Yes | 11%-16% on amounts over $25,000 |
| New Mexico | No | No inheritance tax |
| New York | No | No inheritance tax |
| North Carolina | No | No inheritance tax |
| North Dakota | No | No inheritance tax |
| Ohio | No | No inheritance tax |
| Oklahoma | No | No inheritance tax |
| Oregon | No | No inheritance tax |
| Pennsylvania | Yes | 12% |
| Rhode Island | No | No inheritance tax |
| South Carolina | No | No inheritance tax |
| South Dakota | No | No inheritance tax |
| Tennessee | No | No inheritance tax |
| Texas | No | No inheritance tax |
| Utah | No | No inheritance tax |
| Vermont | No | No inheritance tax |
| Virginia | No | No inheritance tax |
| Washington | No | No inheritance tax |
| West Virginia | No | No inheritance tax |
| Wisconsin | No | No inheritance tax |
| Wyoming | No | No inheritance tax |
How we checked this
States and rate ranges come from the Tax Foundation's 2026 estate and inheritance tax table (as of October 1, 2026). Rates by relationship follow each state's beneficiary classes. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.
Cross-checked sources agree Checked on official source confirmed on a government, court or legislature site Single detailed source one detailed table built from statutes or official data Under review sources disagree; read the note and the law.