| Staat/Steuer | Freibetrag in USD | Steuersatz |
| Connecticut estate tax | Der Freibetrag entspricht dem Wert des Freibetrags bei der US-Bundes-Nachlasssteuer (federal estate tax). | bis zu 12 % |
| Delaware estate tax | 2018: Abgeschafft | bis zu 16 % |
| Hawaii estate tax | Der Freibetrag entspricht dem Wert des Freibetrags bei der US-Bundes-Nachlasssteuer (federal estate tax). | bis zu 16 % |
| USD 4 Mio. (Freigrenze, d.h., bei Überschreiten wird der gesamte Übergang besteuert). | bis zu 16 % | |
| Iowa inheritance tax | Iowa hat die Erbschaftssteuer für alle Todesfälle, die am oder nach dem 1. Januar 2025 eintreten, abgeschafft. | 0 % |
| Kentucky inheritance tax | USD 500 | bis zu 16 % |
| Maine estate tax | Der Freibetrag entspricht dem Wert des Freibetrags bei der US-Bundes-Nachlasssteuer (federal estate tax). | bis zu 12 % |
| Massachusetts estate tax | USD 2 Mio. | 8 bis 16 % |
| Maryland estate tax | USD 5 Mio. | bis zu 16 % |
| Maryland inheritance tax | Keiner | bis zu 16 % |
| Minnesota estate tax | USD 3 Mio | bis zu 16 % |
| Nebraska inheritance tax | USD 25.000 bis 100.000 | bis zu 18 % |
| keiner | bis zu 16 % | |
| Ab 1.1.2026: USD 7.350.000 (Freigrenze, d.h., bei Überschreiten wird der gesamte Übergang besteuert). | bis zu 16 % | |
| USD 1 Mio. | 10 bis 16 % | |
| Pennsylvania inheritance tax | keiner | bis zu 15 % |
| Rhode Island estate tax | USD 1.774.583 | bis zu 16 % |
| Vermont estate tax | USD 5 Mio. | bis zu 16 % |
| Für Erbfälle ab 1. Juli 2025: USD 3 Millionen | bis zu 35 % | |
| Washington, D.C. estate tax | USD 4.988.400
| bis zu 16 % |
Übersicht: Erbschaftssteuer und Nachlasssteuer in den US-Bundesstaaten
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