code,bracket_floor_usd,base_tax_usd,marginal_rate,applies_to
WA,0,0,0.1,"taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01"
WA,1000000,100000,0.14,"taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01"
WA,2000000,240000,0.15,"taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01"
WA,3000000,390000,0.16,"taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01"
WA,4000000,550000,0.18,"taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01"
WA,6000000,910000,0.19,"taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01"
WA,7000000,1100000,0.195,"taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01"
WA,9000000,1490000,0.2,"taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01"
OR,1000000,0,0.1,"the whole taxable estate, once it reaches $1,000,000"
OR,1500000,50000,0.1025,"the whole taxable estate, once it reaches $1,000,000"
OR,2500000,152500,0.105,"the whole taxable estate, once it reaches $1,000,000"
OR,3500000,257500,0.11,"the whole taxable estate, once it reaches $1,000,000"
OR,4500000,367500,0.115,"the whole taxable estate, once it reaches $1,000,000"
OR,5500000,482500,0.12,"the whole taxable estate, once it reaches $1,000,000"
OR,6500000,602500,0.13,"the whole taxable estate, once it reaches $1,000,000"
OR,7500000,732500,0.14,"the whole taxable estate, once it reaches $1,000,000"
OR,8500000,872500,0.15,"the whole taxable estate, once it reaches $1,000,000"
OR,9500000,1022500,0.16,"the whole taxable estate, once it reaches $1,000,000"
MN,0,0,0.13,"taxable estate minus the $3,000,000 exemption"
MN,7100000,923000,0.136,"taxable estate minus the $3,000,000 exemption"
MN,8100000,1059000,0.144,"taxable estate minus the $3,000,000 exemption"
MN,9100000,1203000,0.152,"taxable estate minus the $3,000,000 exemption"
MN,10100000,1355000,0.16,"taxable estate minus the $3,000,000 exemption"
NY,0,0,0.0306,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,500000,15300,0.05,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,1000000,40300,0.055,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,1500000,67800,0.065,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,2100000,106800,0.08,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,2600000,146800,0.088,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,3100000,190800,0.096,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,3600000,238800,0.104,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,4100000,290800,0.112,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,5100000,402800,0.12,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,6100000,522800,0.128,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,7100000,650800,0.136,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,8100000,786800,0.144,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,9100000,930800,0.152,the whole taxable estate; see the cliff rule in jurisdictions.json
NY,10100000,1082800,0.16,the whole taxable estate; see the cliff rule in jurisdictions.json
HI,0,0,0.1,"taxable estate minus the $5,490,000 exemption"
HI,1000000,100000,0.11,"taxable estate minus the $5,490,000 exemption"
HI,2000000,210000,0.12,"taxable estate minus the $5,490,000 exemption"
HI,3000000,330000,0.13,"taxable estate minus the $5,490,000 exemption"
HI,4000000,460000,0.14,"taxable estate minus the $5,490,000 exemption"
HI,5000000,600000,0.157,"taxable estate minus the $5,490,000 exemption"
HI,10000000,1385000,0.2,"taxable estate minus the $5,490,000 exemption"
ME,0,0,0.08,"taxable estate minus the $7,160,000 exemption"
ME,3000000,240000,0.1,"taxable estate minus the $7,160,000 exemption"
ME,6000000,540000,0.12,"taxable estate minus the $7,160,000 exemption"
DC,4988400,0.0,0.112,"the whole taxable estate, taxed in bands above the $4,988,400 zero bracket"
DC,5000000,1299.2,0.12,"the whole taxable estate, taxed in bands above the $4,988,400 zero bracket"
DC,6000000,121299.2,0.128,"the whole taxable estate, taxed in bands above the $4,988,400 zero bracket"
DC,7000000,249299.2,0.136,"the whole taxable estate, taxed in bands above the $4,988,400 zero bracket"
DC,8000000,385299.2,0.144,"the whole taxable estate, taxed in bands above the $4,988,400 zero bracket"
DC,9000000,529299.2,0.152,"the whole taxable estate, taxed in bands above the $4,988,400 zero bracket"
DC,10000000,681299.2,0.16,"the whole taxable estate, taxed in bands above the $4,988,400 zero bracket"
VT,0,0,0.16,"taxable estate minus the $5,000,000 exemption"
CT,0,0,0.12,"taxable estate minus the $15,000,000 exemption, tax capped at $15,000,000"
MD,0,0,0.16,"taxable estate minus the $5,000,000 exemption (estate tax component only)"
WA_2026H1,0,0,0.1,"taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30"
WA_2026H1,1000000,100000,0.15,"taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30"
WA_2026H1,2000000,250000,0.17,"taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30"
WA_2026H1,3000000,420000,0.19,"taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30"
WA_2026H1,4000000,610000,0.23,"taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30"
WA_2026H1,6000000,1070000,0.26,"taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30"
WA_2026H1,7000000,1330000,0.3,"taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30"
WA_2026H1,9000000,1930000,0.35,"taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30"