13 jurisdictions currently impose estate taxes. The list of each state’s most current reported exemption is below:
- Connecticut – $13,990,000; no portability to surviving spouse.
- District of Columbia – $4,873,200; no portability to surviving spouse.
- Hawaii – $5,490,000 with portability to surviving spouse.
- Illinois – $4,000,000; no portability to surviving spouse.
- Maine – $6,800,000; no portability to surviving spouse. (2024 exemption shown – Maine has not posted its 2025 exemption yet.)
- Maryland – $5,000,000 with portability to surviving spouse.
- Massachusetts – $2,000,000; no portability to surviving spouse.
- Minnesota – $3,000,000; no portability to surviving spouse.
- New York – $7,160,000; no portability to surviving spouse.
- Oregon – $1,000,000; no portability to surviving spouse.
- Rhode Island – $1,802,431; no portability to surviving spouse.
- Vermont – $5,000,000; no portability to surviving spouse.
- Washington – $2,193,000; no portability to surviving spouse.
