In 2015, seventeen states pose an estate tax. Each of the seventeen states tax estates that exceed a certain exemption value.

In the below table, we have listed the seventeen states with estate taxes showing each states exemption amount and top estate tax rate.

States

State Estate Tax Exemption Tax Rate (Highest)
Connecticut Yes $2,000,000 12%
Delaware Yes $5,430,000 16%
 District of Columbia Yes $1,000,000 16%
Hawaii Yes $5,430,000 16%
Illinois  Yes  $4,000,000  16%
Maine Yes $2,000,000 12%
Maryland  Yes  $1,500,000  16%
Massachusetts  Yes  $1,000,000  16%
Minnesota  Yes  $1,400,000  16%
New Jersey  Yes $675,000 16%
New York  Yes $2,062,500 or   $3,125,000  16%
Oregon  Yes  $1,000,000  16%
Rhode Island  Yes $1,500,000  16%
Tennessee *  Yes  $5,000,000  9.5%
Vermont  Yes $2,750,000  16%
Washington Yes $2,054,000 20%
* Tennessee refers to its death tax as an inheritance tax. However, the nature of the tax is an estate tax since it taxes on the whole of the estate.