code
stringclasses
11 values
bracket_floor_usd
int64
0
10.1M
base_tax_usd
float64
0
1.93M
marginal_rate
float64
0.03
0.35
applies_to
stringclasses
11 values
WA
0
0
0.1
taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01
WA
1,000,000
100,000
0.14
taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01
WA
2,000,000
240,000
0.15
taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01
WA
3,000,000
390,000
0.16
taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01
WA
4,000,000
550,000
0.18
taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01
WA
6,000,000
910,000
0.19
taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01
WA
7,000,000
1,100,000
0.195
taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01
WA
9,000,000
1,490,000
0.2
taxable estate minus the $3,000,000 exclusion, for deaths on or after 2026-07-01
OR
1,000,000
0
0.1
the whole taxable estate, once it reaches $1,000,000
OR
1,500,000
50,000
0.1025
the whole taxable estate, once it reaches $1,000,000
OR
2,500,000
152,500
0.105
the whole taxable estate, once it reaches $1,000,000
OR
3,500,000
257,500
0.11
the whole taxable estate, once it reaches $1,000,000
OR
4,500,000
367,500
0.115
the whole taxable estate, once it reaches $1,000,000
OR
5,500,000
482,500
0.12
the whole taxable estate, once it reaches $1,000,000
OR
6,500,000
602,500
0.13
the whole taxable estate, once it reaches $1,000,000
OR
7,500,000
732,500
0.14
the whole taxable estate, once it reaches $1,000,000
OR
8,500,000
872,500
0.15
the whole taxable estate, once it reaches $1,000,000
OR
9,500,000
1,022,500
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
7,100,000
923,000
0.136
taxable estate minus the $3,000,000 exemption
MN
8,100,000
1,059,000
0.144
taxable estate minus the $3,000,000 exemption
MN
9,100,000
1,203,000
0.152
taxable estate minus the $3,000,000 exemption
MN
10,100,000
1,355,000
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
500,000
15,300
0.05
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
1,000,000
40,300
0.055
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
1,500,000
67,800
0.065
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
2,100,000
106,800
0.08
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
2,600,000
146,800
0.088
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
3,100,000
190,800
0.096
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
3,600,000
238,800
0.104
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
4,100,000
290,800
0.112
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
5,100,000
402,800
0.12
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
6,100,000
522,800
0.128
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
7,100,000
650,800
0.136
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
8,100,000
786,800
0.144
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
9,100,000
930,800
0.152
the whole taxable estate; see the cliff rule in jurisdictions.json
NY
10,100,000
1,082,800
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
1,000,000
100,000
0.11
taxable estate minus the $5,490,000 exemption
HI
2,000,000
210,000
0.12
taxable estate minus the $5,490,000 exemption
HI
3,000,000
330,000
0.13
taxable estate minus the $5,490,000 exemption
HI
4,000,000
460,000
0.14
taxable estate minus the $5,490,000 exemption
HI
5,000,000
600,000
0.157
taxable estate minus the $5,490,000 exemption
HI
10,000,000
1,385,000
0.2
taxable estate minus the $5,490,000 exemption
ME
0
0
0.08
taxable estate minus the $7,160,000 exemption
ME
3,000,000
240,000
0.1
taxable estate minus the $7,160,000 exemption
ME
6,000,000
540,000
0.12
taxable estate minus the $7,160,000 exemption
DC
4,988,400
0
0.112
the whole taxable estate, taxed in bands above the $4,988,400 zero bracket
DC
5,000,000
1,299.2
0.12
the whole taxable estate, taxed in bands above the $4,988,400 zero bracket
DC
6,000,000
121,299.2
0.128
the whole taxable estate, taxed in bands above the $4,988,400 zero bracket
DC
7,000,000
249,299.2
0.136
the whole taxable estate, taxed in bands above the $4,988,400 zero bracket
DC
8,000,000
385,299.2
0.144
the whole taxable estate, taxed in bands above the $4,988,400 zero bracket
DC
9,000,000
529,299.2
0.152
the whole taxable estate, taxed in bands above the $4,988,400 zero bracket
DC
10,000,000
681,299.2
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
1,000,000
100,000
0.15
taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30
WA_2026H1
2,000,000
250,000
0.17
taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30
WA_2026H1
3,000,000
420,000
0.19
taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30
WA_2026H1
4,000,000
610,000
0.23
taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30
WA_2026H1
6,000,000
1,070,000
0.26
taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30
WA_2026H1
7,000,000
1,330,000
0.3
taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30
WA_2026H1
9,000,000
1,930,000
0.35
taxable estate minus the $3,076,000 exclusion, for deaths 2026-01-01 through 2026-06-30