⚠️ Educational purposes only. Nothing on this platform constitutes financial, legal, tax, or investment advice. Consult a licensed professional for guidance specific to your situation before making planning decisions.
Durable reference guides on state estate tax, trust strategies, and planning concepts — written for families, financial advisors, and estate planning attorneys.
$3M per person · Top rate 20%
Exemption frozen at $3M — home appreciation alone can trigger exposure
$13.6M per person · Top rate 12%
Matches federal exemption at $13.6M — narrower audience, but 12% top rate
$4.5M per person · Top rate 16%
Indexed annually; affects high-value DC real estate estates
$5.5M per person · Top rate 20%
Only state with portability — surviving spouse can use deceased spouse's exemption
$4M per person · Top rate 16%
$4M exemption with no portability between spouses
$6.8M per person · Top rate 12%
Generous $6.8M exemption with relatively low 12% top rate
$5M per person · Top rate 16%
Double exposure: both estate tax and a separate inheritance tax
$2M per person · Top rate 16%
Cliff effect: estates over $2M owe tax on the entire amount, not just the excess
$3M per person · Top rate 16%
$3M exemption, inflation-adjusted — includes some out-of-state property
$7.2M per person · Top rate 16%
Cliff effect above $7.16M — estates just over the threshold face a large tax jump
$1M per person · Top rate 16%
Lowest exemption in the US at $1M — catches most homeowners with retirement savings
$1.8M per person · Top rate 16%
Low $1.77M exemption, inflation-adjusted annually
$5M per person · Top rate 16%
Flat 16% on everything above $5M — straightforward but steep