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.

Current (2024)

Current values and ranks for the 2024 edition of Rich States, Poor States.

Estate / Inheritance Tax Levied? Rank

Worst Best

ME 50

VT 50

NH 1

WA 50

ID 1

MT 1

ND 1

MN 50

IL 50

WI 1

MI 1

NY 50

RI 50

MA 50

OR 50

NV 1

WY 1

SD 1

IA 50

IN 1

OH 1

PA 50

NJ 50

CT 50

CA 1

UT 1

CO 1

NE 50

MO 1

KY 50

WV 1

VA 1

MD 50

DE 1

AZ 1

NM 1

KS 1

AR 1

TN 1

NC 1

SC 1

OK 1

LA 1

MS 1

AL 1

GA 1

AK 1

HI 50

TX 1

FL 1

State	Value	Rank
Alabama	No	1^st
Alaska	No	1^st
Arizona	No	1^st
Arkansas	No	1^st
California	No	1^st
Colorado	No	1^st
Connecticut	Yes	50^th
Delaware	No	1^st
Florida	No	1^st
Georgia	No	1^st
Hawaii	Yes	50^th
Idaho	No	1^st
Illinois	Yes	50^th
Indiana	No	1^st
Iowa	Yes	50^th
Kansas	No	1^st
Kentucky	Yes	50^th
Louisiana	No	1^st
Maine	Yes	50^th
Maryland	Yes	50^th
Massachusetts	Yes	50^th
Michigan	No	1^st
Minnesota	Yes	50^th
Mississippi	No	1^st
Missouri	No	1^st
Montana	No	1^st
Nebraska	Yes	50^th
Nevada	No	1^st
New Hampshire	No	1^st
New Jersey	Yes	50^th
New Mexico	No	1^st
New York	Yes	50^th
North Carolina	No	1^st
North Dakota	No	1^st
Ohio	No	1^st
Oklahoma	No	1^st
Oregon	Yes	50^th
Pennsylvania	Yes	50^th
Rhode Island	Yes	50^th
South Carolina	No	1^st
South Dakota	No	1^st
Tennessee	No	1^st
Texas	No	1^st
Utah	No	1^st
Vermont	Yes	50^th
Virginia	No	1^st
Washington	Yes	50^th
West Virginia	No	1^st
Wisconsin	No	1^st
Wyoming	No	1^st

U.S. Trends

Overview of states' Estate / Inheritance Tax Levied? over time.

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
Alabama	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Alaska	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Arizona	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Arkansas	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
California	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Colorado	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Connecticut	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Delaware	1^st	1^st	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Florida	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Georgia	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Hawaii	1^st	1^st	1^st	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Idaho	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Illinois	50^th	50^th	1^st	1^st	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Indiana	50^th	50^th	50^th	50^th	50^th	50^th	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Iowa	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Kansas	50^th	50^th	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Kentucky	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Louisiana	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Maine	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Maryland	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Massachusetts	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Michigan	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Minnesota	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Mississippi	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Missouri	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Montana	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Nebraska	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Nevada	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
New Hampshire	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
New Jersey	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
New Mexico	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
New York	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
North Carolina	50^th	50^th	1^st	50^th	50^th	50^th	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
North Dakota	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Ohio	50^th	50^th	50^th	50^th	50^th	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Oklahoma	50^th	50^th	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Oregon	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Pennsylvania	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Rhode Island	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
South Carolina	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
South Dakota	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Tennessee	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Texas	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Utah	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Vermont	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
Virginia	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Washington	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th	50^th
West Virginia	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Wisconsin	50^th	50^th	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st
Wyoming	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st	1^st

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
Alabama	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Alaska	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Arizona	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Arkansas	No	No	No	No	No	No	No	No	No	No	No	No	No	No
California	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Colorado	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Connecticut	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Delaware	No	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No	No	No	No	No	No
Florida	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Georgia	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Hawaii	No	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Idaho	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Illinois	Yes	No	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Indiana	Yes	Yes	Yes	Yes	No	No	No	No	No	No	No	No	No	No
Iowa	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Kansas	Yes	No	No	No	No	No	No	No	No	No	No	No	No	No
Kentucky	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Louisiana	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Maine	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Maryland	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Massachusetts	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Michigan	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Minnesota	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Mississippi	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Missouri	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Montana	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Nebraska	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Nevada	No	No	No	No	No	No	No	No	No	No	No	No	No	No
New Hampshire	No	No	No	No	No	No	No	No	No	No	No	No	No	No
New Jersey	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
New Mexico	No	No	No	No	No	No	No	No	No	No	No	No	No	No
New York	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
North Carolina	Yes	Yes	Yes	Yes	No	No	No	No	No	No	No	No	No	No
North Dakota	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Ohio	Yes	Yes	Yes	No	No	No	No	No	No	No	No	No	No	No
Oklahoma	Yes	No	No	No	No	No	No	No	No	No	No	No	No	No
Oregon	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Pennsylvania	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Rhode Island	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
South Carolina	No	No	No	No	No	No	No	No	No	No	No	No	No	No
South Dakota	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Tennessee	Yes	Yes	Yes	Yes	Yes	Yes	No	No	No	No	No	No	No	No
Texas	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Utah	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Vermont	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Virginia	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Washington	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
West Virginia	No	No	No	No	No	No	No	No	No	No	No	No	No	No
Wisconsin	Yes	No	No	No	No	No	No	No	No	No	No	No	No	No
Wyoming	No	No	No	No	No	No	No	No	No	No	No	No	No	No

Description

Current (2024)

U.S. Trends

Historical Ranks

Historical Values

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Rich States, Poor States 17th Edition

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