US States With the Lowest Share of Taxes From Death and Gift

51 US states ranked by share of taxes from death and gift, from lowest to highest. First are Delaware (0), Florida (0) and Georgia (0). The middle one of the 51 has 0.000011.

What this measures

The percentage from taxes on what people leave when they die, and on gifts. Estate taxes are charged on what is left, and inheritance taxes on what each heir receives. Only sixteen states and DC collect much, and even for them it is rarely above 2% of tax money. So this is close to a yes-or-no measure of state policy, not a scale. Source: Census government finances.

For most measures, a national ranking mostly sorts places by income and by how urban they are. Each county’s own page compares it with the 50 counties most like it instead, which is often the fairer view.

Every state

Rank	State	% of all taxes
1	Delaware	0
2	Florida	0
3	Georgia	0
4	Idaho	0
5	Kansas	0
6	Louisiana	0
7	Mississippi	0
8	Missouri	0
9	Montana	0
10	Nevada	0
11	New Hampshire	0
12	New Mexico	0
13	North Dakota	0
14	Oklahoma	0
15	South Carolina	0
16	South Dakota	0
17	Texas	0
18	Utah	0
19	West Virginia	0
20	Wyoming	0
21	Alabama	0
22	Alaska	0
23	Arizona	0
24	Arkansas	0
25	Colorado	0
26	Michigan	0.000011
27	North Carolina	0.000015
28	Virginia	0.000059
29	California	0.0001
30	Wisconsin	0.000121
31	Ohio	0.000211
32	Tennessee	0.00022
33	Indiana	0.000289
34	Kentucky	0.285
35	Maine	0.298
36	Vermont	0.34
37	Nebraska	0.357
38	Hawaii	0.417
39	Iowa	0.418
40	Illinois	0.471
41	Connecticut	0.557
42	Minnesota	0.579
43	New Jersey	0.64
44	New York	0.882
45	Maryland	0.885
46	Rhode Island	0.887
47	District of Columbia	0.923
48	Oregon	0.923
49	Washington	1.41
50	Massachusetts	1.53
51	Pennsylvania	1.64

More on share of taxes from death and gift

A ranking describes places, not the people in them, and a high or low place does not by itself say why. All US rankings.