Why the State Number Is the One That Bites
The federal exemption is about $15 million per person, so most families hear “you have nothing to worry about.” Federally, that is true. But a dozen states and D.C. start taxing at $1 million to $7 million, and five states tax the people who inherit. An ordinary estate (a paid-off house, retirement savings, a brokerage account) clears those state thresholds all the time. Florida has no estate tax and no inheritance tax, and the Florida Constitution forbids the legislature from creating one.
Moving Is the Plan, Done Properly
The savings above are real only if the move is. Your old state keeps the right to tax real estate left behind, and a sloppy move invites it to claim you never changed your true home at all. The clean version: a Florida declaration of domicile, homestead, new driver license and voter registration, and genuinely severed ties, with your day counts watched in the state you left. Once you are a Floridian, the rest of the toolkit opens up too: portability of the federal exemption, the community property trust for the double step-up, and basis planning with no state layer on top.
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Book your free consultFrequently Asked Questions
Which States Have an Estate or Inheritance Tax in 2026?
Twelve states plus Washington, D.C. have an estate tax (Washington, Oregon, Minnesota, Illinois, Massachusetts, New York, Maryland, Connecticut, Vermont, Rhode Island, Hawaii, and Maine), and five states have an inheritance tax (Pennsylvania, New Jersey, Kentucky, Nebraska, and Maryland again, the only state with both). Florida has neither, and its constitution forbids one. Iowa repealed its inheritance tax for deaths after 2024.
How Much Can Moving to Florida Save My Family?
It depends on your state and estate size. A $4 million estate owes roughly $180,000 in Massachusetts and about $100,000 in Washington; the same estate in Oregon owes about $310,000. In Florida the state tax is zero at any size. For estates above each state’s exemption the savings routinely run six figures, which is why the move has to be done right: a declaration of domicile, severed ties, and day counts.
Does Moving to Florida Automatically End My Old State’s Tax?
No, and this is where families get burned. Your old state can still tax real estate and tangible property located there, and if your domicile change is sloppy it can claim you never really left and tax everything. The fix is a clean domicile shift: a Florida declaration of domicile, homestead, driver license, voter registration, and genuinely cutting the old ties. We handle the Florida side and coordinate the plan.
What Is the Difference Between an Estate Tax and an Inheritance Tax?
An estate tax is charged to the estate itself before anything is distributed, based on the total size. An inheritance tax is charged to each person who inherits, and the rate depends on their relationship to you: spouses are exempt everywhere, children are exempt or lightly taxed in most states, and distant relatives or friends pay the highest rates. Pennsylvania, New Jersey, Kentucky, and Nebraska use the inheritance model; Maryland has both taxes.
My Estate Is Below the Federal $15 Million Exemption. Am I Safe?
Federally, yes. But the state thresholds are far lower: $1 million in Oregon, $2 million in Massachusetts, $3 million in Washington and Minnesota, $4 million in Illinois. A perfectly ordinary estate (a house, retirement accounts, some investments) sails past those numbers. If you plan only to the federal exemption, you can walk into a state tax bill nobody warned you about.
Is This Calculator Exact?
It is a close estimate built on each state’s 2026 exemption and rate schedule, assuming the estate value you enter is the taxable estate and everything passes to the heirs you selected. Real returns involve deductions, lifetime gifts, property in more than one state, and elections that change the number. Illinois in particular uses an interrelated calculation we approximate. Treat the output as a planning signal, then get the real number at a consult.
Common Situations
The Massachusetts retirees. A couple with a $4.2 million estate learns Massachusetts would take roughly $200,000 at the second death. They become Florida residents two winters early, record a declaration of domicile, and the state bill drops to zero. The federal picture never changes; the state one does.
The New York cliff. A widow’s estate sits just above New York’s exemption. Because New York phases out its exemption entirely once an estate exceeds 105% of the threshold, a small overage taxes the whole estate from the first dollar. Her options: gift planning, or a zip code.
Sources of Law
- Florida: Fla. Const. Art. VII §5 (no estate or inheritance tax). Federal: IRC §2010(c) ($15,000,000 basic exclusion, 2026).
- Washington: RCW ch. 83.100; WA DOR estate tax tables ($3,000,000 exclusion and 10% to 20% rates for deaths on or after July 1, 2026, per 2026’s ESB 6347; deaths in the first half of 2026 use a $3,076,000 exclusion and rates up to 35%). dor.wa.gov (retrieved 2026-06-10)
- Oregon: ORS 118.010 ($1,000,000 threshold, 10% to 16%). Minnesota: Minn. Stat. §§291.016, 291.03 ($3,000,000, 13% to 16%). Illinois: 35 ILCS 405/2 ($4,000,000; interrelated calculation per the Attorney General’s instructions, approximated here). Massachusetts: G.L. c. 65C §2A ($2,000,000 via the $99,600 credit). (retrieved 2026-06-10)
- New York: Tax Law §952 ($7,350,000 basic exclusion for 2026 deaths; 3.06% to 16%; credit phase-out above 105% per Form ET-706-I). Connecticut: CGS §12-391 (matches the federal exclusion; flat 12%; $15 million tax cap). Vermont: 32 V.S.A. §7442a ($5,000,000; flat 16%). Rhode Island: RI Div. of Taxation ADV 2025-27 ($1,838,056 / $87,940 credit for 2026). Hawaii: HRS ch. 236E ($5,490,000; 10% to 20%; Form M-6). Maine: 36 M.R.S. ch. 577 ($7,160,000 for 2026; 8/10/12%). D.C.: D.C. Code §47-3702 ($4,988,400 zero bracket for 2026; up to 16%). (retrieved 2026-06-10)
- Inheritance taxes: Pennsylvania (0/4.5/12/15% by class), New Jersey (Classes A/C/D), Kentucky (KRS 140.070/.080), Nebraska (Neb. Rev. Stat. §§77-2004 to 77-2006; 1/11/15% over per-person exemptions), Maryland (Md. Tax-Gen. §§7-203, 7-309: 10% inheritance on non-exempt heirs + estate tax over $5,000,000, credited against each other). Iowa: repealed for deaths after 2024 (S.F. 619). (retrieved 2026-06-10)
Updated on June 10, 2026. Reviewed by Kevin D. Klagge, Esq., Fla. Bar No. 99502. This calculator is general information, not legal or tax advice, and produces an estimate only; state returns involve deductions, gifts, elections, and multi-state apportionment that change the result. No attorney-client relationship is created.