13 US States With the Highest Death Taxes

February 6, 2023 · Taxes

10. Vermont

Estate tax: Yes
Estate tax rate: 16% (flat rate)
Estate tax exemption level: $5 million

Vermont is another state that levies a death tax. Unlike the other ones, though, the Green Mountain State’s estate tax is flat. If the value of your estate is more than $5 million, the state taxes the excess at a flat rate of 16%, so no progressive rates or tax brackets are involved.

An ink and watercolor illustration of a Douglas Fir tree with highlighted roots, symbolizing Oregon estate tax. — A watercolor evergreen with deep roots highlights the importance of planning for Oregon’s high estate taxes.

11. Oregon

Estate tax: Yes
Estate tax rates: 10% – 16%
Estate tax exemption level: $1 million

When it comes to death taxes, Oregon is the scariest place in the US to die. The Beaver State has resisted the trend to increase its estate tax threshold (or even adjust it for inflation).

Only estates valued at $1 million or more are subject to a death tax in Oregon. The relatively high 10% tax rate applies to even the smallest of qualifying estates.