State Tax Maps

Interactive state-by-state reference maps. Compare capital gains tax rules, estate exemptions, opportunity zone conformity, filing status multipliers, and marital property paradigms across all 50 states and key localities.

Estate & Inheritance Tax

State estate and inheritance taxes. Federal estate tax ($13.99M exemption) applies everywhere above that threshold.

TY 2025

No estate or inheritance tax

Estate tax

Inheritance tax

Both (MD only)

every value cited to primary .gov statute · click any state for the sourcealbatross.tax

Hover any state to preview; click to pin its rates, rules, and the primary .gov citation.

TY2025. Estate tax: levied on the decedent's estate before distribution. Inheritance tax: levied on the beneficiary's receipt; rates vary by class. MD has both. 12 states + DC have an estate tax (including MD); 4 states have an inheritance tax only (KY, NE, NJ, PA). Lifetime buckets: CT levies the only state gift tax (unified with its estate exemption); NY, MN, and VT claw back taxable gifts made within 3, 3, and 2 years of death. Everywhere else, lifetime gifts (including deathbed gifts) escape state estate tax.