Free · No signup · 2026 rates

Inheritance Tax Calculator

Only 5 US states levy an inheritance tax: Pennsylvania, New Jersey, Kentucky, Nebraska, and Maryland. Calculate what you'd owe in any of them, or use the federal estate tax calculator below — which applies in every state, regardless of where you live.

Marital status

Total estate value

Federal exemption (individual)$15,000,000

Top rate on amount above exemption40%

Rates updated for June 2026

Federal estate tax on an estate worth $2,000,000

Taxable amount

Estate tax owed

No federal estate tax owed — this estate is below the $15,000,000 exemption.

This calculator is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation. Rates last verified June 2026.

Verify rates on State Departments of Revenue (PA, NJ, KY, NE, MD) and IRS — see per-state and federal sourceUrl fields

The 5 states with an inheritance tax

Select a state for its specific beneficiary classes, rates, and exemptions.

What if my state doesn't have an inheritance tax?

45 states have no inheritance tax at all. If you live in any state not listed above, you don't owe state inheritance tax — but two things can still apply to you:

Federal estate tax (applies everywhere)

Federal estate tax applies regardless of which state the deceased lived in, but only to estates above $15 million per individual for 2026. Use the federal calculator above to check your exposure.

Inheriting from someone in a different state

If you inherit property — especially real estate — located in Pennsylvania, New Jersey, Kentucky, Nebraska, or Maryland, that state's inheritance tax can apply to you even if you live in a state with no inheritance tax at all. The tax follows the property and the decedent's residence, not your own state of residence.

Frequently asked questions

Which states have an inheritance tax?

Only 5 US states currently impose an inheritance tax: Pennsylvania, New Jersey, Kentucky, Nebraska, and Maryland. Iowa repealed its inheritance tax effective January 1, 2025. Every other state has no inheritance tax at all — but residents of any state can still owe federal estate tax if the estate is large enough, and can owe another state's inheritance tax if they inherit from someone who lived in or owned property in one of the 5 states listed above.

What is the difference between inheritance tax and estate tax?

Estate tax is paid by the estate itself, before assets are distributed, based on the total value of everything the deceased person owned. Inheritance tax is paid by each individual beneficiary, based on what they personally receive and their relationship to the deceased. The federal government only levies an estate tax (no federal inheritance tax exists). Maryland is the only state that levies both.

Do I owe inheritance tax if my state doesn't have one?

Possibly, in two scenarios. First, if you inherit property located in one of the 5 inheritance-tax states (Pennsylvania, New Jersey, Kentucky, Nebraska, Maryland) — such as real estate — that state's inheritance tax can apply to you even if you live elsewhere. Second, federal estate tax can apply to any estate above the federal exemption ($15 million per individual for 2026), regardless of which state the deceased lived in.

Does my spouse have to pay inheritance tax?

In all 5 inheritance-tax states, a surviving spouse is fully exempt from inheritance tax, regardless of how much they inherit. This is the one beneficiary class that is universally exempt across every state that levies the tax.

Related calculators

Sales Tax Calculator Property Tax Estimator Capital Gains Calculator