New York: inheritance tax
Whether heirs owe state inheritance tax, and how much a child, a sibling or another heir pays.
| State inheritance tax? | No |
|---|---|
| Child pays | No inheritance tax |
| Sibling pays | No inheritance tax |
| Other heirs pay | No inheritance tax |
Spouses are exempt in every inheritance tax state, and gifts to charities are generally exempt. The tax follows where the person who died lived or owned real estate, not where the heir lives.
General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in New York.
How New York compares
46 of 51 states and DC share this answer (No): Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Louisiana, Maine, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nevada, New Hampshire, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming.
- Yes (5)
- No (46)
Also for New York: Medicaid long-term care in New York · Small estate limits in New York · Will and trust rules in New York · Estate and inheritance tax in New York · Common law marriage in New York · Property tax rates in New York · Medicaid expansion in New York · Social Security tax in New York · All New York rules on one page
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.