State Inheritance Tax by State (2025)

Iowa

Phased out — no inheritance tax on deaths on or after January 1, 2025.

Kentucky

Class A (spouse, parents, children, grandchildren, siblings): exempt. Class B (nieces, nephews, aunts, uncles, in-laws): 4–16%. Class C (everyone else): 6–16%.

Maryland

10% inheritance tax on transfers to non-lineal heirs (siblings, nieces/nephews are not exempt in MD). Spouses, children, parents, grandchildren, and lineal descendants are exempt.

Nebraska

Class 1 (immediate family): 1% over $100K. Class 2 (more distant relatives): 11% over $40K. Class 3 (unrelated): 15% over $25K.

New Jersey

Class A (spouse, child, parent, grandchild): exempt. Class C (siblings, in-laws): 11–16% over $25K. Class D (everyone else): 15–16%.

Pennsylvania

Spouse: 0%. Lineal descendants and parents: 4.5%. Siblings: 12%. Everyone else: 15%.

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