State

Estate tax exemption

Estate tax rates

Connecticut

Same as federal exemption

12%; capped at $15 million

District of Columbia

$4.99 million

11.2%–16%

Hawaii

$5.49 million

10%–20%

Illinois

$4 million

0.8%–16%

Maine

$7 million

8%–12%

Maryland

$5 million

0.8%–16%

Massachusetts

$2 million

0.8%–16%

Minnesota

$3 million

13%–16%

New York

$7.16 million

3.06%–16%

Oregon

$1 million

10%–16%

Rhode Island

$1.8 million

0.8%–16%

Vermont

$5 million

16%

Washington

$3 million

10%–35%