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Inheritance Tax
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State Guide

State Inheritance Taxes

Only 6 states have inheritance tax

State Inheritance Tax Rates

StateRateExemptions
IowaUp to 15%Spouse, lineal heirs exempt
KentuckyUp to 16%Class A beneficiaries exempt
Maryland10%Spouse, children exempt
NebraskaUp to 18%Spouse exempt
New JerseyUp to 16%Spouse, lineal heirs exempt
PennsylvaniaUp to 15%Spouse exempt

Federal vs State

Federal Estate Tax

$13.61M exemption per person

40% on estates above

State Inheritance Tax

Only 6 states have it

Spouses always exempt