Disclaimer: General educational research only — not legal, tax or financial advice. Rules differ by state and by family. Talk to an estate planning attorney in your state before you act.
Estate Planning Data & Research → State Estate and Inheritance Tax Collections
The federal estate tax reaches very few families, but a dozen states and D.C. tax estates at much lower thresholds, and five states tax what heirs inherit. Census Bureau data shows how much each state actually collected.
This page shows death and gift tax collections for every state and D.C. in fiscal years 2024 and 2023, from the Census Bureau’s Annual Survey of State Government Tax Collections.
A state death tax is one reason to review how assets are titled and who inherits. See how a trust and a will differ.
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Cite this page URL when reusing findings. Not a substitute for official sources or professional advice.
Key findings
- States collected $6.89 billion in death and gift taxes in FY2024, down 13.0% from $7.92 billion in FY2023 (Census, item T50).
- New York ($1.86 billion) and Pennsylvania ($1.58 billion) collected about half of the national total (49.9%).
- Next were Illinois ($654.2 million), Massachusetts ($574.2 million), New Jersey ($537.0 million), Washington ($406.0 million) and Oregon ($340.0 million).
- Collections swing with a few large estates. Washington fell 52.4% and Massachusetts 41.0% from the year before, while Illinois rose 23.8%.
- Pennsylvania relies on it most: 2.86% of its state tax revenue, then Oregon at 2.01%. Nationally the share is 0.47%.
Death and gift tax collections by state
| State | FY2024 death & gift taxes | FY2023 | Change (%) | Share of state tax revenue (%) | State death tax in 2026 |
|---|---|---|---|---|---|
| New York | $1.86 billion | $2.19 billion | -15.1 | 1.55 | estate |
| Pennsylvania | $1.58 billion | $1.47 billion | 7.5 | 2.86 | inheritance |
| Illinois | $654.2 million | $528.5 million | 23.8 | 0.97 | estate |
| Massachusetts | $574.2 million | $973.7 million | -41.0 | 1.33 | estate |
| New Jersey | $537.0 million | $542.6 million | -1.0 | 1.06 | inheritance |
| Washington | $406.0 million | $853.6 million | -52.4 | 1.09 | estate |
| Oregon | $340.0 million | $297.6 million | 14.3 | 2.01 | estate |
| Minnesota | $283.8 million | $267.4 million | 6.1 | 0.8 | estate |
| Maryland | $213.4 million | $271.6 million | -21.4 | 0.69 | estate and inheritance |
| Connecticut | $113.0 million | $193.6 million | -41.7 | 0.49 | estate |
| Kentucky | $75.6 million | $70.6 million | 7.1 | 0.44 | inheritance |
| Iowa | $59.7 million | $86.8 million | -31.3 | 0.47 | none |
| Hawaii | $55.8 million | $58.1 million | -3.9 | 0.53 | estate |
| Rhode Island | $51.6 million | $72.2 million | -28.5 | 0.98 | estate |
| District of Columbia | $45.0 million | $94.5 million | -52.4 | 0.43 | estate |
| New Mexico | $35.5 million | $0 | n/a | 0.25 | none |
| Maine | $29.1 million | $30.1 million | -3.5 | 0.45 | estate |
| Vermont | $23.9 million | $18.6 million | 28.2 | 0.51 | estate |
| California | $891,000 | $348,000 | 156.0 | 0.0 | none |
| Wisconsin | $8,000 | $43,000 | -81.4 | 0.0 | none |
| Tennessee | $7,000 | $77,000 | -90.9 | 0.0 | none |
| Michigan | $6,000 | $6,000 | 0.0 | 0.0 | none |
| Ohio | $3,000 | $34,000 | -91.2 | 0.0 | none |
| Indiana | $0 | $108,000 | -100.0 | 0.0 | none |
| North Carolina | $0 | $9,000 | -100.0 | 0.0 | none |
| United States | $6.89 billion | $7.92 billion | -13.0 | 0.47 |
Source: U.S. Census Bureau, Annual Survey of State Government Tax Collections, FY2024 and FY2023, item T50 (death and gift taxes). Dollar figures as reported by states. Share uses the sum of all tax items Census reports for the state. States not listed reported $0 in both years: Alabama, Alaska, Arizona, Arkansas, Colorado, Delaware, Florida, Georgia, Idaho, Kansas, Louisiana, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, North Dakota, Oklahoma, South Carolina, South Dakota, Texas, Utah, Virginia, West Virginia, Wyoming. The last column reflects Family Estate Guide’s 2026 state estate tax review, not the Census data.
Reading the numbers
- Nebraska shows $0 even though it has an inheritance tax, because Nebraska’s counties collect it, and this survey counts state-level taxes only.
- Iowa’s $59.7 million reflects the final years of its inheritance tax, which applies to deaths before January 1, 2025.
- Small amounts in states with no current tax (for example Michigan, Ohio, Tennessee and Wisconsin) most likely reflect late payments on taxes those states have repealed. New Mexico reported $35.5 million in FY2024 and $0 the year before, though it has no estate or inheritance tax today; the figure is shown as Census reports it.
- Connecticut is the only state with its own gift tax, which is included in its figure.
For thresholds and rates, see estate and inheritance taxes by state and estate tax statistics. Related: estate and gift tax limits by year · the great wealth transfer tracker
Methodology
Census Bureau Annual Survey of State Government Tax Collections, FY2024 and FY2023 flat files, item T50, downloaded Oct. 15, 2026. Amounts are in thousands of dollars in the source and are shown rounded here. Fiscal years follow each state’s own calendar, which for most states ends June 30. Collections in one year can reflect deaths from earlier years.
What this doesn’t measure. How many estates paid, local inheritance taxes such as Nebraska’s county tax, or the federal estate tax.
Frequently asked questions
How much do states collect in estate and inheritance taxes?
$6.89 billion in FY2024, down from $7.92 billion in FY2023.
Which state collects the most?
New York, with $1.86 billion, followed by Pennsylvania at $1.58 billion.
Does a state death tax affect my family if my estate is under the federal exemption?
It can. Several state thresholds are far below the federal one, and inheritance taxes in some states apply from the first dollar for some heirs.
Is this legal advice?
No. Talk to an estate planning attorney in your state.
Sources
Public-domain government sources only. Fetched 2026-10-15.
Data
- U.S. Census Bureau, Annual Survey of State Government Tax Collections, FY2024 flat file: https://www2.census.gov/programs-surveys/stc/datasets/2024/FY2024-Flat-File.txt
- FY2023 flat file: https://www2.census.gov/programs-surveys/stc/datasets/2023/FY2023-Flat-File.txt
- Survey page: https://www.census.gov/programs-surveys/stc.html
Cite this data
Family Estate Guide, “State Estate and Inheritance Tax Collections,” October 2026. https://familyestateguide.com/estate-planning-data/estate-inheritance-tax-collections-by-state/
You’re welcome to reuse the table with a link back to this page. The underlying government data is public.
Published October 15, 2026 by Family Estate Guide. Data vintage: Census Annual Survey of State Government Tax Collections, FY2024 and FY2023. Editorial standards.