Estate Tax Calculator
Estimate federal and state estate taxes based on estate value and marital status. See net estate after taxes and which of the 13 states levy estate tax.
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Frequently asked questions
Who pays estate tax in the US?
Only estates worth more than $13.99 million per person (2025) owe federal estate tax — fewer than 0.2% of estates. However, 13 states and D.C. have their own estate taxes with lower exemptions. Massachusetts has the lowest state exemption at $2 million.
What is the federal estate tax exemption in 2025?
The 2025 federal estate tax exemption is $13.99 million per person. Married couples can effectively double it to $27.98 million through portability — the surviving spouse can claim the unused portion of the deceased spouse's exemption.
Which states have an estate tax?
As of 2025: Connecticut, District of Columbia, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington state. Exemptions range from $1 million (Oregon) to $13.99 million (Connecticut, matching federal). Note: some states also have a separate inheritance tax (Maryland, Nebraska, New Jersey, Pennsylvania, Iowa, Kentucky).
What is the difference between estate tax and gift tax?
Estate tax applies to assets transferred at death. Gift tax applies to large gifts during your lifetime. Both share the same $13.99M unified lifetime credit — large lifetime gifts reduce the credit available at death. The annual gift exclusion ($18,000 per recipient in 2024) is separate and does not count against the lifetime credit.