which states have an estate tax 
in addition to the federal estate tax imposed on all states 12 states and the district of columbia impose state estate taxes at 20 hawaii and washington have the highest top estate tax rates illinois maryland massachusetts minnesota new york oregon rhode island vermont and the district of columbia have a top tax rate of 16 connecticut and maine share the lowest tax rate 12 12the bottom linethe unified tax credit is available to all u s taxpayers by the irs and combines two separate lifetime tax exemptions for gift and estate taxes the combined exemption limit applies to taxable gifts you make to others during your lifetime and assets you leave to beneficiaries most taxpayers can gift up to 17 000 in 2023 and 18 000 in 2024 without notifying the irs but thresholds may change annually taxpayers can use the unified tax credit before or after death or both 