Estate Tax Calculator
Estimate federal and state estate taxes for 2025. The federal estate tax exemption is $13.61 million per individual ($27.22 million for married couples).
Frequently Asked Questions
What is the 2025 federal estate tax exemption?
The 2025 federal estate tax exemption is $13.61 million per individual. Married couples can effectively exempt up to $27.22 million using portability. Estates below this threshold owe no federal estate tax.
Which states have their own estate tax?
As of 2025, 12 states and DC have estate taxes: Connecticut, DC, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, and Washington. Exemptions range from $1M (Oregon) to $13.61M (Connecticut).
What is the difference between estate tax and inheritance tax?
Estate tax is paid by the estate before distribution. Inheritance tax is paid by beneficiaries who receive assets. Only 6 states have inheritance tax (Iowa, Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania). Maryland has both.