Which States Still Collect a State Estate Tax?

Estate Taxes by State - 18 States Plus the District of Columbia

Currently 18 states and the District of Columbia collect an estate tax at the state level. Delaware was the most recent state to enact an estate tax, effective July 1, 2009. Ohio has the lowest exemption at $338,333, and both Delaware and North Carolina have an exemption equal to the federal exemption of $3,500,000. Here is the list of jurisdictions that currently impose a state estate tax:

1. Connecticut
2. Delaware
3. District of Columbia
4. Illinois
5. *Kansas
6. Maine
7. Maryland
8. Massachusetts
9. Minnesota
10. New Jersey
11. New York
12. North Carolina
13. Ohio
14. *Oklahoma
15. Oregon
16. Rhode Island
17. Tennessee
18. Vermont
19. Washington

*Kansas and Oklahoma have abolished their state estate taxes effective January 1, 2010.

To find the current state estate tax exemption for each jurisdiction listed above, refer to the State Estate Tax Chart.