Computed from each state's verified rules · Updated October 1, 2026
Which State Has the Highest Estate Tax in 2026?
Two different answers, depending on what you mean. By top rate, Washington and Hawaii lead at 20%. By what an estate actually pays, the answer changes with the size of the estate: Oregon is the most expensive at both $3M ($205,000) and $5M ($425,000), and Washington at $10M ($1,400,000). Thresholds matter more than rates for most estates.
Run your own estate through all 13 jurisdictionsRanked by top rate
The statutory top marginal rate in each of the thirteen jurisdictions with an estate tax, with the exemption that has to be crossed before any of it applies. Rate alone is a poor guide: the two states with the highest rate have exemptions of $3,000,000 and $5,490,000, while the state with the lowest exemption, Oregon, tops out at 16%.
| State | Top rate | Exemption (2026) |
|---|---|---|
| Washington | 20% | $3,000,000 |
| Hawaii | 20% | $5,490,000 |
| Oregon | 16% | $1,000,000 |
| Rhode Island | 16% | $1,838,056 |
| Massachusetts | 16% | $2,000,000 |
| Minnesota | 16% | $3,000,000 |
| Illinois | 16% | $4,000,000 |
| District of Columbia | 16% | $4,988,400 |
| Maryland | 16% | $5,000,000 |
| Vermont | 16% | $5,000,000 |
| New York | 16% | $7,350,000 |
| Maine | 12% | $7,160,000 |
| Connecticut | 12% | $15,000,000 |
Washington's rate depends on the date of death. Deaths before July 1, 2025: top rate 20%, exemption $2,193,000; Deaths July 1, 2025 – June 30, 2026 (temporary spike): top rate 35%, exemption $3,076,000; Deaths on/after July 1, 2026 (SB 6347): top rate 20%, exemption $3,000,000. For a death in the twelve months to June 30, 2026, Washington stood alone at 35% — the highest state estate tax rate in the country at the time.
Ranked by tax owed on a $3M estate
Single decedent, date of death September 1, 2026, no deductions beyond each state's own exemption. 3 of 13 jurisdictions collect anything at this size; the others have exemptions at or above $3M.
| # | State | State estate tax | Effective rate |
|---|---|---|---|
| 1 | Oregon | $205,000 | 6.8% |
| 2 | Rhode Island | $94,060 | 3.1% |
| 3 | Massachusetts | $82,400 | 2.7% |
Ranked by tax owed on a $5M estate
Single decedent, date of death September 1, 2026, no deductions beyond each state's own exemption. 7 of 13 jurisdictions collect anything at this size; the others have exemptions at or above $5M.
| # | State | State estate tax | Effective rate |
|---|---|---|---|
| 1 | Oregon | $425,000 | 8.5% |
| 2 | Washington * | $400,000 | 8% |
| 3 | Rhode Island | $303,660 | 6.1% |
| 4 | Massachusetts | $292,000 | 5.8% |
| 5 | Illinois | $285,714 | 5.7% |
| 6 | Minnesota | $260,000 | 5.2% |
| 7 | District of Columbia | $1,299 | 0% |
* The engine flags this state's figure as an approximation of a formula that is not a simple bracket lookup — see that state's page for the mechanics.
Ranked by tax owed on a $10M estate
Single decedent, date of death September 1, 2026, no deductions beyond each state's own exemption. 12 of 13 jurisdictions collect anything at this size; the others have exemptions at or above $10M.
| # | State | State estate tax | Effective rate |
|---|---|---|---|
| 1 | Washington * | $1,400,000 | 14% |
| 2 | Oregon | $1,102,500 | 11% |
| 3 | New York | $1,067,600 | 10.7% |
| 4 | Rhode Island | $979,660 | 9.8% |
| 5 | Massachusetts | $968,000 | 9.7% |
| 6 | Illinois | $926,923 | 9.3% |
| 7 | Minnesota | $910,000 | 9.1% |
| 8 | Maryland | $800,000 | 8% |
| 9 | Vermont | $800,000 | 8% |
| 10 | District of Columbia | $681,299 | 6.8% |
| 11 | Hawaii | $531,400 | 5.3% |
| 12 | Maine | $227,200 | 2.3% |
* The engine flags this state's figure as an approximation of a formula that is not a simple bracket lookup — see that state's page for the mechanics.
What the rankings mean
Oregon is the most expensive state for estates under about $5 million for one reason: a $1,000,000 exemption that has not moved in years. Washington overtakes it for larger estates because its rate is higher, and New York's cliff pushes it into the top three at $10 million even though it collects nothing at $5 million. At the other end, Connecticut collects nothing on any of these estates — its exemption matches the federal one. If you are choosing where to retire with an estate between $1M and $10M, the exemption, not the headline rate, is the number to compare.
Frequently asked questions
Which state has the highest estate tax rate?
For deaths on or after July 1, 2026, Washington and Hawaii share the highest top rate at 20%. Washington briefly had a 35% top rate for deaths between July 1, 2025 and June 30, 2026 before rolling it back. Every other estate-tax jurisdiction tops out at 16% or 12%.
Which state is the most expensive for a $3 million estate?
Oregon: $205,000 on a $3,000,000 estate for a single decedent dying in 2026, because its exemption is only $1,000,000. Only 3 of the 13 jurisdictions collect anything at that size; the rest have exemptions above $3M.
Which states have no estate tax at all?
34 states have neither an estate tax nor an inheritance tax. 12 states plus the District of Columbia levy an estate tax; 5 (Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania) levy an inheritance tax on the heir instead, and Maryland has both.
Related
The full state-by-state data page has these scenarios alongside the five inheritance-tax states and a CC-BY CSV; the New York cliff explainer shows why New York jumps the rankings between $5M and $10M; and each state name above links to that state's own calculator page with its bracket table and statute.