In Appendices And Tables

March 13, 2024

Estate, Gift and Inheritance Tax Tables

<p><h4>State Estate and Inheritance Tax Table (as of June 11, 2026)</h4><style> @import url('https://fonts.googleapis.com/css2?family=Inter:wght@400;600;700&display=swap'); * { box-sizing: border-box; margin: 0; padding: 0; } body { font-family: 'Inter', Arial, sans-serif; font-size: 13px; color: #222; background: #fff; } .wrap { width: 800px; margin: 0 auto; padding: 24px 16px 32px; } h1 { font-size: 18px; font-weight: 700; color: #0a2342; border-bottom: 3px solid #c8a84b; padding-bottom: 8px; margin-bottom: 20px; } /* Year section banner */ .section-banner { background: #0a2342; color: #fff; font-size: 13px; font-weight: 700; padding: 7px 12px; margin-top: 28px; margin-bottom: 0; letter-spacing: 0.03em; } /* Sub-label (e.g. table subtitle) */ .table-label { background: #1a3a5c; color: #e8d89a; font-size: 11.5px; font-weight: 600; padding: 5px 12px; margin-bottom: 0; letter-spacing: 0.02em; } table { width: 100%; border-collapse: collapse; margin-bottom: 0; } thead tr th { background: #1a3a5c; color: #fff; font-weight: 600; text-align: center; padding: 7px 10px; font-size: 12px; border: 1px solid #0a2342; } tbody tr td { padding: 6px 10px; border: 1px solid #d0d8e4; text-align: center; font-size: 12px; } tbody tr:nth-child(even) td { background: #eef2f8; } tbody tr:nth-child(odd) td { background: #fff; } tbody tr:last-child td { font-weight: 600; } td.left { text-align: left; } .source-note { font-size: 10.5px; color: #555; font-style: italic; padding: 5px 4px 10px; } /* Two-column layout for side-by-side small tables */ .two-col { display: flex; gap: 16px; margin-bottom: 0; } .two-col > div { flex: 1; } .footer { margin-top: 28px; font-size: 10.5px; color: #666; border-top: 1px solid #ccc; padding-top: 10px; line-height: 1.6; } </style> </head> <p class="wrap"> <h1>Estate, Gift and Inheritance Tax Tables</h1><p>    <p class="section-banner">2013–2026 Gift and Estate Tax Table</p> <table> <thead> <tr> <th colspan="2">Taxable Gift / Estate</th> <th>Tax on Col. 1</th> <th>Rate on Excess</th> </tr> <tr> <th>From</th><th>To</th><th></th><th></th> </tr> </thead> <tr><td>$0</td><td>$10,000</td><td>$0</td><td>18%</td></tr> <tr><td>$10,001</td><td>$20,000</td><td>$1,800</td><td>20%</td></tr> <tr><td>$20,001</td><td>$40,000</td><td>$3,800</td><td>22%</td></tr> <tr><td>$40,001</td><td>$60,000</td><td>$8,200</td><td>24%</td></tr> <tr><td>$60,001</td><td>$80,000</td><td>$13,000</td><td>26%</td></tr> <tr><td>$80,001</td><td>$100,000</td><td>$18,200</td><td>28%</td></tr> <tr><td>$100,001</td><td>$150,000</td><td>$23,800</td><td>30%</td></tr> <tr><td>$150,001</td><td>$250,000</td><td>$38,800</td><td>32%</td></tr> <tr><td>$250,001</td><td>$500,000</td><td>$70,800</td><td>34%</td></tr> <tr><td>$500,001</td><td>$750,000</td><td>$155,800</td><td>37%</td></tr> <tr><td>$750,001</td><td>$1,000,000</td><td>$248,300</td><td>39%</td></tr> <tr><td>$1,000,001</td><td>——</td><td>$345,800</td><td>40%</td></tr> </tbody> </table><p> <p class="source-note">IRC Secs. 2001(c), 2502(a), 2210, as amended by EGTRRA 2001 and ATRA.</p> <p class="section-banner">2011–2012 Gift and Estate Tax Table</p> <table> <thead> <tr> <th colspan="2">Taxable Gift / Estate</th> <th>Tax on Col. 1</th> <th>Rate on Excess</th> </tr> <tr> <th>From</th><th>To</th><th></th><th></th> </tr> </thead> <tr><td>$0</td><td>$10,000</td><td>$0</td><td>18%</td></tr> <tr><td>$10,001</td><td>$20,000</td><td>$1,800</td><td>20%</td></tr> <tr><td>$20,001</td><td>$40,000</td><td>$3,800</td><td>22%</td></tr> <tr><td>$40,001</td><td>$60,000</td><td>$8,200</td><td>24%</td></tr> <tr><td>$60,001</td><td>$80,000</td><td>$13,000</td><td>26%</td></tr> <tr><td>$80,001</td><td>$100,000</td><td>$18,200</td><td>28%</td></tr> <tr><td>$100,001</td><td>$150,000</td><td>$23,800</td><td>30%</td></tr> <tr><td>$150,001</td><td>$250,000</td><td>$38,800</td><td>32%</td></tr> <tr><td>$250,001</td><td>$500,000</td><td>$70,800</td><td>34%</td></tr> <tr><td>$500,001</td><td>$750,000</td><td>$155,800</td><td>35%</td></tr> </tbody> </table><p> <p class="source-note">IRC Secs. 2001(c), 2502(a), 2210, as amended by EGTRRA 2001.</p> <p class="section-banner">2010 Estate and Gift Tax Table</p> <table> <thead> <tr> <th colspan="2">Taxable Gift / Estate</th> <th>Tax on Col. 1</th> <th>Rate on Excess</th> </tr> <tr> <th>From</th><th>To</th><th></th><th></th> </tr> </thead> <tr><td>$0</td><td>$10,000</td><td>$0</td><td>18%</td></tr> <tr><td>$10,001</td><td>$20,000</td><td>$1,800</td><td>20%</td></tr> <tr><td>$20,001</td><td>$40,000</td><td>$3,800</td><td>22%</td></tr> <tr><td>$40,001</td><td>$60,000</td><td>$8,200</td><td>24%</td></tr> <tr><td>$60,001</td><td>$80,000</td><td>$13,000</td><td>26%</td></tr> <tr><td>$80,001</td><td>$100,000</td><td>$18,200</td><td>28%</td></tr> <tr><td>$100,001</td><td>$150,000</td><td>$23,800</td><td>30%</td></tr> <tr><td>$150,001</td><td>$250,000</td><td>$38,800</td><td>32%</td></tr> <tr><td>$250,001</td><td>$500,000</td><td>$70,800</td><td>34%</td></tr> <tr><td>$500,001</td><td>——</td><td>$155,800</td><td>35%</td></tr> </tbody> </table><p>    <p class="section-banner">Estate Tax Unified Credit</p> <table> <thead> <tr><th>Year</th><th>Exclusion Equivalent</th><th>Unified Credit</th></tr> </thead> <tr><td>2006–2008</td><td>$2,000,000</td><td>$780,800</td></tr> <tr><td>2009</td><td>$3,500,000</td><td>$1,455,800</td></tr> <tr><td>2010–2011</td><td>$5,000,000</td><td>$1,730,800</td></tr> <tr><td>2012</td><td>$5,120,000</td><td>$1,772,800</td></tr> <tr><td>2013</td><td>$5,250,000</td><td>$2,045,800</td></tr> <tr><td>2014</td><td>$5,340,000</td><td>$2,081,800</td></tr> <tr><td>2015</td><td>$5,430,000</td><td>$2,117,800</td></tr> <tr><td>2016</td><td>$5,450,000</td><td>$2,125,800</td></tr> <tr><td>2017</td><td>$5,490,000</td><td>$2,141,800</td></tr> <tr><td>2018</td><td>$11,180,000</td><td>$4,419,800</td></tr> <tr><td>2019</td><td>$11,400,000</td><td>$4,505,800</td></tr> <tr><td>2020</td><td>$11,580,000</td><td>$4,577,800</td></tr> <tr><td>2021</td><td>$11,700,000</td><td>$4,625,800</td></tr> <tr><td>2022</td><td>$12,060,000</td><td>$4,769,800</td></tr> <tr><td>2023</td><td>$12,920,000</td><td>$5,113,800</td></tr> <tr><td>2024</td><td>$13,610,000</td><td>$5,389,800</td></tr> <tr><td>2025</td><td>$13,990,000</td><td>$5,541,800</td></tr> <tr><td>2026</td><td>$15,000,000</td><td>$5,945,800</td></tr> </tbody> </table><p> <p class="source-note">IRC Sec. 2010(c), as amended by EGTRRA 2001 and ATRA. Pub. Law No. 115-97 (2017 Tax Act).</p>    <p class="section-banner">Gift Tax Unified Credit</p> <table> <thead> <tr><th>Year</th><th>Exclusion Equivalent</th><th>Unified Credit</th></tr> </thead> <tr><td>2010–2011</td><td>$5,000,000</td><td>$1,730,800</td></tr> <tr><td>2012</td><td>$5,120,000</td><td>$1,772,800</td></tr> <tr><td>2013</td><td>$5,250,000</td><td>$2,045,800</td></tr> <tr><td>2014</td><td>$5,340,000</td><td>$2,081,800</td></tr> <tr><td>2015</td><td>$5,430,000</td><td>$2,117,800</td></tr> <tr><td>2016</td><td>$5,450,000</td><td>$2,125,800</td></tr> <tr><td>2017</td><td>$5,490,000</td><td>$2,141,800</td></tr> <tr><td>2018</td><td>$11,180,000</td><td>$4,419,800</td></tr> <tr><td>2019</td><td>$11,400,000</td><td>$4,505,800</td></tr> <tr><td>2020</td><td>$11,580,000</td><td>$4,577,800</td></tr> <tr><td>2021</td><td>$11,700,000</td><td>$4,625,800</td></tr> <tr><td>2022</td><td>$12,060,000</td><td>$4,769,800</td></tr> <tr><td>2023</td><td>$12,920,000</td><td>$5,113,800</td></tr> <tr><td>2024</td><td>$13,610,000</td><td>$5,389,800</td></tr> <tr><td>2025</td><td>$13,990,000</td><td>$5,541,800</td></tr> <tr><td>2026</td><td>$15,000,000</td><td>$5,945,800</td></tr> </tbody> </table><p> <p class="source-note">IRC Secs. 2505(a), 2010(c), as amended by EGTRRA 2001 and ATRA. Pub. Law No. 115-97 (2017 Tax Act).</p>    <p class="two-col"> <p> <p class="section-banner">Gift (and GST) Tax Annual Exclusion</p> <table> <thead><tr><th>Year</th><th>Annual Exclusion</th></tr></thead> <tr><td>2009–2010</td><td>$13,000</td></tr> <tr><td>2011–2012</td><td>$13,000</td></tr> <tr><td>2013–2017</td><td>$14,000</td></tr> <tr><td>2018–2021</td><td>$15,000</td></tr> <tr><td>2022</td><td>$16,000</td></tr> <tr><td>2023</td><td>$17,000</td></tr> <tr><td>2024</td><td>$18,000</td></tr> <tr><td>2025–2026</td><td>$19,000</td></tr> </tbody> </table><p> <p class="source-note">IRC Sec. 2503(b).</p> </p> <p> <p class="section-banner">Generation-Skipping Transfer Tax Rate</p> <table> <thead><tr><th>Year</th><th>Tax Rate</th></tr></thead> <tr><td>2002</td><td>50%</td></tr> <tr><td>2003</td><td>49%</td></tr> <tr><td>2004</td><td>48%</td></tr> <tr><td>2005</td><td>47%</td></tr> <tr><td>2006</td><td>46%</td></tr> <tr><td>2007–2009</td><td>45%</td></tr> <tr><td>2010</td><td>0%</td></tr> <tr><td>2011–2012</td><td>35%</td></tr> <tr><td>2013–2026</td><td>40%</td></tr> </tbody> </table><p> <p class="source-note">IRC Secs. 2641, 2001(c), 2664, as amended by EGTRRA 2001 and ATRA.</p> </p> </p>    <p class="section-banner">Generation-Skipping Transfer Tax Exemption</p> <table> <thead><tr><th>Year</th><th>GST Exemption</th></tr></thead> <tr><td>2001</td><td>$1,060,000</td></tr> <tr><td>2002</td><td>$1,100,000</td></tr> <tr><td>2003</td><td>$1,120,000</td></tr> <tr><td>2004–2005</td><td>$1,500,000</td></tr> <tr><td>2006–2008</td><td>$2,000,000</td></tr> <tr><td>2009</td><td>$3,500,000</td></tr> <tr><td>2010–2011</td><td>$5,000,000</td></tr> <tr><td>2012</td><td>$5,120,000</td></tr> <tr><td>2013</td><td>$5,250,000</td></tr> <tr><td>2014</td><td>$5,340,000</td></tr> <tr><td>2015</td><td>$5,430,000</td></tr> <tr><td>2016</td><td>$5,450,000</td></tr> <tr><td>2017</td><td>$5,490,000</td></tr> <tr><td>2018</td><td>$11,180,000</td></tr> <tr><td>2019</td><td>$11,400,000</td></tr> <tr><td>2020</td><td>$11,580,000</td></tr> <tr><td>2021</td><td>$11,700,000</td></tr> <tr><td>2022</td><td>$12,060,000</td></tr> <tr><td>2023</td><td>$12,920,000</td></tr> <tr><td>2024</td><td>$13,610,000</td></tr> <tr><td>2025</td><td>$13,990,000</td></tr> <tr><td>2026</td><td>$15,000,000</td></tr> </tbody> </table><p> <p class="source-note">IRC Secs. 2631, 2010(c), as amended by EGTRRA 2001 and ATRA, Pub. Law No. 115-97 (2017 Tax Act). *Plus increases for indexing for inflation after 2012.</p>    <p class="section-banner">Gift Tax Annual Exclusion — Donee Spouse Not U.S. Citizen</p> <table> <thead><tr><th>Year</th><th>Annual Exclusion</th></tr></thead> <tr><td>1997–1998</td><td>$100,000</td></tr> <tr><td>1999</td><td>$101,000</td></tr> <tr><td>2000</td><td>$103,000</td></tr> <tr><td>2001</td><td>$106,000</td></tr> <tr><td>2002</td><td>$110,000</td></tr> <tr><td>2003</td><td>$112,000</td></tr> <tr><td>2004</td><td>$114,000</td></tr> <tr><td>2005</td><td>$117,000</td></tr> <tr><td>2006</td><td>$120,000</td></tr> <tr><td>2007</td><td>$125,000</td></tr> <tr><td>2008</td><td>$128,000</td></tr> <tr><td>2009</td><td>$133,000</td></tr> <tr><td>2010</td><td>$134,000</td></tr> <tr><td>2011</td><td>$136,000</td></tr> <tr><td>2012</td><td>$139,000</td></tr> <tr><td>2013</td><td>$143,000</td></tr> <tr><td>2014</td><td>$145,000</td></tr> <tr><td>2015</td><td>$147,000</td></tr> <tr><td>2016</td><td>$148,000</td></tr> <tr><td>2017</td><td>$149,000</td></tr> <tr><td>2018</td><td>$152,000</td></tr> <tr><td>2019</td><td>$155,000</td></tr> <tr><td>2020</td><td>$157,000</td></tr> <tr><td>2021</td><td>$159,000</td></tr> <tr><td>2022</td><td>$164,000</td></tr> <tr><td>2023</td><td>$175,000</td></tr> <tr><td>2024</td><td>$185,000</td></tr> <tr><td>2025</td><td>$190,000</td></tr> <tr><td>2026</td><td>$194,000</td></tr> </tbody> </table><p> <p class="source-note">IRC Sec. 2523(i). As updated by Rev. Proc. 2021-45.</p>    <p class="two-col"> <p> <p class="section-banner">Estate Tax Deferral: Closely Held Business (2% Interest Limitation)</p> <table> <thead><tr><th>Year</th><th>2% Interest Limitation</th></tr></thead> <tr><td>2001</td><td>$441,000</td></tr> <tr><td>2002</td><td>$484,000</td></tr> <tr><td>2003</td><td>$493,800</td></tr> <tr><td>2004</td><td>$532,200</td></tr> <tr><td>2005</td><td>$539,900</td></tr> <tr><td>2006</td><td>$552,000</td></tr> <tr><td>2007</td><td>$562,500</td></tr> <tr><td>2008</td><td>$576,000</td></tr> <tr><td>2009</td><td>$598,500</td></tr> <tr><td>2010</td><td>$603,000</td></tr> <tr><td>2011</td><td>$601,600</td></tr> <tr><td>2012</td><td>$486,500</td></tr> <tr><td>2013</td><td>$572,000</td></tr> <tr><td>2014</td><td>$580,000</td></tr> <tr><td>2015</td><td>$588,000</td></tr> <tr><td>2016</td><td>$592,000</td></tr> <tr><td>2017</td><td>$596,000</td></tr> <tr><td>2018</td><td>$608,000</td></tr> <tr><td>2019</td><td>$620,000</td></tr> <tr><td>2020</td><td>$628,000</td></tr> <tr><td>2021</td><td>$636,000</td></tr> <tr><td>2022</td><td>$656,000</td></tr> <tr><td>2023</td><td>$700,000</td></tr> <tr><td>2024</td><td>$740,000</td></tr> <tr><td>2025</td><td>$760,000</td></tr> <tr><td>2026</td><td>$785,000</td></tr> </tbody> </table><p> </p> <p> <p class="section-banner">Special Use Valuation Limitation</p> <table> <thead><tr><th>Year</th><th>Limitation</th></tr></thead> <tr><td>2001</td><td>$800,000</td></tr> <tr><td>2002</td><td>$820,000</td></tr> <tr><td>2003</td><td>$840,000</td></tr> <tr><td>2004</td><td>$850,000</td></tr> <tr><td>2005</td><td>$870,000</td></tr> <tr><td>2006</td><td>$900,000</td></tr> <tr><td>2007</td><td>$940,000</td></tr> <tr><td>2008</td><td>$960,000</td></tr> <tr><td>2009</td><td>$1,000,000</td></tr> <tr><td>2010</td><td>$1,000,000</td></tr> <tr><td>2011</td><td>$1,020,000</td></tr> <tr><td>2012</td><td>$1,040,000</td></tr> <tr><td>2013</td><td>$1,070,000</td></tr> <tr><td>2014</td><td>$1,090,000</td></tr> <tr><td>2015</td><td>$1,100,000</td></tr> <tr><td>2016</td><td>$1,110,000</td></tr> <tr><td>2017</td><td>$1,120,000</td></tr> <tr><td>2018</td><td>$1,140,000</td></tr> <tr><td>2019</td><td>$1,160,000</td></tr> <tr><td>2020</td><td>$1,180,000</td></tr> <tr><td>2021</td><td>$1,190,000</td></tr> <tr><td>2022</td><td>$1,230,000</td></tr> <tr><td>2023</td><td>$1,310,000</td></tr> <tr><td>2024</td><td>$1,390,000</td></tr> <tr><td>2025</td><td>$1,420,000</td></tr> <tr><td>2026</td><td>$1,460,000</td></tr> </tbody> </table><p> <p class="source-note">IRC Sec. 2032A(a).</p> </p> </p>    <p class="section-banner">Maximum State Death Tax Credit (Adjusted Taxable Estate)</p> <table> <thead> <tr> <th colspan="2">Adjusted Taxable Estate</th> <th>Credit on Col. 1</th> <th>Rate on Excess</th> </tr> <tr> <th>From</th><th>To</th><th></th><th></th> </tr> </thead> <tr><td>$40,000</td><td>$90,000</td><td>$0</td><td>0.8%</td></tr> <tr><td>$90,001</td><td>$140,000</td><td>$400</td><td>1.6%</td></tr> <tr><td>$140,001</td><td>$240,000</td><td>$1,200</td><td>2.4%</td></tr> <tr><td>$240,001</td><td>$440,000</td><td>$3,600</td><td>3.2%</td></tr> <tr><td>$440,001</td><td>$640,000</td><td>$10,000</td><td>4.0%</td></tr> <tr><td>$640,001</td><td>$840,000</td><td>$18,000</td><td>4.8%</td></tr> <tr><td>$840,001</td><td>$1,040,000</td><td>$27,600</td><td>5.6%</td></tr> <tr><td>$1,040,001</td><td>$1,540,000</td><td>$38,800</td><td>6.4%</td></tr> <tr><td>$1,540,001</td><td>$2,040,000</td><td>$70,800</td><td>7.2%</td></tr> <tr><td>$2,040,001</td><td>$2,540,000</td><td>$106,800</td><td>8.0%</td></tr> <tr><td>$2,540,001</td><td>$3,040,000</td><td>$146,800</td><td>8.8%</td></tr> <tr><td>$3,040,001</td><td>$3,540,000</td><td>$190,800</td><td>9.6%</td></tr> <tr><td>$3,540,001</td><td>$4,040,000</td><td>$238,800</td><td>10.4%</td></tr> <tr><td>$4,040,001</td><td>$5,040,000</td><td>$290,800</td><td>11.2%</td></tr> <tr><td>$5,040,001</td><td>$6,040,000</td><td>$402,800</td><td>12.0%</td></tr> <tr><td>$6,040,001</td><td>$7,040,000</td><td>$522,800</td><td>12.8%</td></tr> <tr><td>$7,040,001</td><td>$8,040,000</td><td>$650,800</td><td>13.6%</td></tr> <tr><td>$8,040,001</td><td>$9,040,000</td><td>$786,800</td><td>14.4%</td></tr> <tr><td>$9,040,001</td><td>$10,040,000</td><td>$930,800</td><td>15.2%</td></tr> <tr><td>$10,040,001</td><td>——</td><td>$1,082,800</td><td>16.0%</td></tr> </tbody> </table><p> <p class="source-note">For this purpose, "adjusted taxable estate" means the taxable estate reduced by $60,000.</p>    <p class="section-banner">Qualified Conservation Easement Exclusion Limitation</p> <table> <thead><tr><th>Year</th><th>Exclusion Limitation</th></tr></thead> <tr><td>1998</td><td>$100,000</td></tr> <tr><td>1999</td><td>$200,000</td></tr> <tr><td>2000</td><td>$300,000</td></tr> <tr><td>2001</td><td>$400,000</td></tr> <tr><td>2002 and thereafter</td><td>$500,000</td></tr> </tbody> </table><p> <p class="source-note">IRC Sec. 2031(c)(3).</p>    <p class="section-banner">State Estate and Inheritance Tax Table</p> <table> <thead> <tr> <th>State</th> <th>Estate Tax (Rate)</th> <th>Inheritance Tax (Rate)</th> <th>Exemption</th> </tr> </thead> <tr><td class="left">Alabama</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Alaska</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Arizona</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Arkansas</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">California</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Colorado</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Connecticut</td><td>12%</td><td>None</td><td>$15 million</td></tr> <tr><td class="left">Delaware</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">District of Columbia</td><td>11.2%–16%</td><td>None</td><td>$4.99 million</td></tr> <tr><td class="left">Florida</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Georgia</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Hawaii</td><td>10%–20%</td><td>None</td><td>$5.49 million</td></tr> <tr><td class="left">Idaho</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Illinois</td><td>0.8%–16%</td><td>None</td><td>$4 million</td></tr> <tr><td class="left">Indiana</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Iowa</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Kansas</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Kentucky¹</td><td>None</td><td>6%–16%</td><td>$0 / $500 / $1,000</td></tr> <tr><td class="left">Louisiana</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Maine</td><td>8%–12%</td><td>None</td><td>$7.16 million</td></tr> <tr><td class="left">Maryland²</td><td>0.8%–16%</td><td>10%</td><td>$5 million (estate)</td></tr> <tr><td class="left">Massachusetts</td><td>7.2%–16%</td><td>None</td><td>$2 million</td></tr> <tr><td class="left">Michigan</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Minnesota</td><td>13%–16%</td><td>None</td><td>$3 million</td></tr> <tr><td class="left">Mississippi</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Missouri</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Montana</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Nebraska³</td><td>None</td><td>1%–15%</td><td>$100,000 / $40,000 / $25,000</td></tr> <tr><td class="left">Nevada</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">New Hampshire</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">New Jersey⁴</td><td>None</td><td>11%–16%</td><td>$25,000</td></tr> <tr><td class="left">New Mexico</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">New York</td><td>3.06%–16%</td><td>None</td><td>$7.35 million</td></tr> <tr><td class="left">North Carolina</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">North Dakota</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Ohio</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Oklahoma</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Oregon⁵</td><td>10%–16%</td><td>None</td><td>$1 million</td></tr> <tr><td class="left">Pennsylvania⁶</td><td>None</td><td>4.5%–15%</td><td>—</td></tr> <tr><td class="left">Rhode Island</td><td>0.8%–16%</td><td>None</td><td>$1,838,056</td></tr> <tr><td class="left">South Carolina</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">South Dakota</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Tennessee</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Texas</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Utah</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Vermont</td><td>16%</td><td>None</td><td>$5 million</td></tr> <tr><td class="left">Virginia</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Washington</td><td>10%–20%</td><td>None</td><td>$3.076 million</td></tr> <tr><td class="left">West Virginia</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Wisconsin</td><td>None</td><td>None</td><td>—</td></tr> <tr><td class="left">Wyoming</td><td>None</td><td>None</td><td>—</td></tr> </tbody> </table><p> <p class="source-note"> ¹ Kentucky: Top rate is 6%–16%. Class A beneficiaries (spouses, parents, children, grandchildren, and siblings) pay no inheritance tax. Class B exemption: $1,000. Class C exemption: $500.<br> ² Maryland: Inheritance tax does not apply to a child or direct descendant, the spouse of a child or direct descendent, a spouse, parent, grandparent, sibling, stepchild, or stepparent. All others pay 10%. See <a href="https://services.marylandcomptroller.gov/taxes/en/estate-and-inheritance-tax-information?id=kb_article_view&sysparm_article=KB0010033" target="_blank">Maryland Comptroller</a>.<br> ³ Nebraska: No inheritance tax for spouses. Parents, siblings, children, grandparents, and any spouses or descendants of those relatives pay 1% on amounts over $100,000. Aunts, uncles, nieces, nephews, and spouses/descendants of those relatives pay 11% on amounts over $40,000. All other heirs pay 15% on amounts over $25,000.<br> ⁴ New Jersey: Spouses, domestic/civil union partners, parents, grandparents, children (including stepchildren), and grandchildren (but not step-grandchildren) are exempt. The $25,000 exemption applies to siblings and spouses or civil union partners of the decedent's child. No exemption for all others.<br> ⁵ Oregon: A pending bill would, beginning in 2027, exempt estates with a gross value below $2.5 million from filing an estate tax return. Estates over $2.5 million would receive a $1 million deduction before tax calculation.<br> ⁶ Pennsylvania: Does not apply to surviving spouses, to a parent from a child aged 21 or younger, or to a child aged 21 or younger from a parent. Rates: 4.5% (children, grandchildren, spouses of children); 12% (siblings); 15% (all others). Adult children, grandparents, and parents exempt up to $3,500. </p> <p class="footer"> Source: Tax Facts / ThinkAdvisor (arc-network.com). These tables are provided for informational purposes only. Verify current-year figures with the IRS, applicable state tax authority, or a qualified tax professional. </p> </p>