Icon for Estate / Inheritance Tax Levied?

Estate / Inheritance Tax Levied?

Description

This variable assesses if a state levies an estate or inheritance tax. We chose to score states based on either a “yes” for the presence of a state-level estate or inheritance tax, or a “no” for the lack thereof. Data are drawn from McGuire Woods LLP, “State Death Tax Chart” and indicate the presence of an estate or inheritance tax as of January 1, 2024.

Historical Ranks

Historical state ranks for Estate / Inheritance Tax Levied? across editions of the Rich States, Poor States.
State 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 50th 50th 50th 50th 50th 50th 50th 50th 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 1st 1st 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
50th 50th 50th 50th 50th 50th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
50th 50th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
50th 50th 1st 50th 50th 50th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th 50th
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
50th 50th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st
1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st

Historical Values

Historical values for Estate / Inheritance Tax Levied?. The years listed correspond to the actual data years, not necessarily the publication of Rich States, Poor States.
State 2008 2010 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2024
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No Yes Yes Yes Yes Yes Yes Yes No No No No No No
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
Yes No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Yes Yes Yes Yes No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Yes No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Yes Yes Yes Yes No No No No No No No No No No
No No No No No No No No No No No No No No
Yes Yes Yes No No No No No No No No No No No
Yes No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes No No No No No No No No
No No No No No No No No No No No No No No
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes
No No No No No No No No No No No No No No
Yes No No No No No No No No No No No No No
No No No No No No No No No No No No No No

    Rich States, Poor States 17th Edition

    The 17th edition of Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index is the latest in our annual series examining each state’s competitiveness and economic outlook. Used by lawmakers across the states…
    Download Now