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Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.
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Select your state, enter an estate value, and indicate marital status to see federal and state death tax estimates.
This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

Get federal and state death tax estimates calculated in seconds.

Covers all 12 estate tax states, 5 inheritance tax states, plus federal tax.

See how inheritance tax varies by beneficiary relationship in applicable states.

No account required. No email. Just enter the estate value and get your estimate.
The federal estate tax exemption is $15 million per person in 2026, permanently set by the One Big Beautiful Bill Act (P.L. 119-21). Married couples can effectively shield $30 million using portability. Estates below this threshold are not subject to federal estate tax. The exemption is indexed to inflation for future years.
Estate tax is paid by the estate itself before assets are distributed to heirs. It is based on the total estate value. Inheritance tax is paid by individual beneficiaries on what they receive, with rates varying by their relationship to the deceased. Some states have estate tax, some have inheritance tax, and Maryland has both.
Twelve states plus Washington DC have estate taxes: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington. Exemptions range from $1 million (Oregon, Massachusetts) to $13.61 million (Connecticut). Most have progressive rates up to 12-20%.
Five states have inheritance taxes: Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania. Iowa repealed its inheritance tax effective 2025. Rates and exemptions vary by beneficiary relationship, with spouses typically fully exempt and distant relatives or unrelated beneficiaries paying the highest rates.
Yes, several strategies can reduce death taxes: lifetime gifts using the annual exclusion ($18,000 per recipient in 2024), charitable bequests (fully deductible), marital deduction for spouses, generation-skipping trusts, and qualified personal residence trusts. Consult an estate planning attorney for strategies appropriate to your situation.
The unlimited marital deduction allows spouses to inherit any amount from each other without paying estate or inheritance tax (in most states). This applies to both federal estate tax and state death taxes. However, this only defers taxes until the surviving spouse dies, when their estate may owe tax on the combined assets.
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