Download the dataset
Choose the spreadsheet-ready summary or the full structured dataset. The version and checksum appear below.
- state-estate-tax-2026.v2.csv — one row per jurisdiction, flattened key fields (spreadsheet-ready).
- state-estate-tax-2026.v2.json — the full structured dataset, including rate schedules, inheritance classes, effective periods, and per-field sources.
Historical income-tax rates
The append-only history release currently covers 8jurisdictions using official tax-year sources. Coverage is partial; the current planning file is not a complete nationwide 2025 snapshot.
- income-tax-history.v1.csv — spreadsheet-ready comparable rate points.
- income-tax-history.v1.json — years, versions, field definitions, statuses, and source links.
- income-tax-history.v1.snapshot.json — a fixed release with a stable checksum.
State individual income-tax dataset
The 2026 state individual income-tax file is also available here for reuse in estate and retirement-planning research. The files identify the data year, publication status, source URLs, and dataset version. Where a figure is unavailable or not final, the file says so.
- state-income-tax-2026.v19.csv — one row per jurisdiction, with the key schedule fields flattened for spreadsheets.
- state-income-tax-2026.v19.json — the public JSON file, including rate schedules, retirement treatment, local-tax fields, source URLs, and status labels.
- state-income-tax-2026.v15.snapshot.json — a fixed copy of the 2026.v15 release with a stable checksum.
- state-income-tax-2026.v16.snapshot.json — a fixed copy of the 2026.v16 release with a stable checksum.
- state-income-tax-2026.v17.snapshot.json — a fixed copy of the 2026.v17 release with a stable checksum.
- state-income-tax-2026.v18.snapshot.json — a fixed copy of the 2026.v18 release with a stable checksum.
- state-income-tax-2026.v19.snapshot.json — a fixed copy of the 2026.v19 release with a stable checksum.
Version & provenance
| Dataset version | 2026.v2 |
|---|---|
| Jurisdictions | 19 rows — attorney-reviewed |
| Canonical SHA-256 | 17a41690aac6efdea4ace0d8fd99a46b73c94f4b14532797d6c6523dd8691906 |
| Published | July 24, 2026 |
| Reviewed by | Sakineh Majd, J.D. — Maine Bar #004999 · review record |
| Dataset version | 2026.v19 |
|---|---|
| Jurisdictions | 51 rows · 40 verified · 11 not fully substantiated |
| Rows pending final 2026 instructions | MD, AL, AR, CA, CO, CT, DE, HI, ID, KS, MS, MT, NE, NJ, NM, ND, OH, OK, OR, PA, RI, UT, VT, VA, WI, WV, DC |
| Canonical SHA-256 | 9b21dea018bba3b854ee05de6e4a162d636179b1f0f2688d72b37ad798ca6037 |
| Published | September 2, 2026 |
| Dataset-level review | Sakineh Majd, J.D. reviewed the dataset as a whole. Individual figures keep their own status in the file. Dataset review memo |
License & attribution
You may use, copy, adapt, and redistribute this dataset — including in commercial work — on one condition: give credit to “The Trusted Advisor (thetrustedadvisor.com)” with a link back to this page or the state-by-state comparison. Credit and a link are the only requirements.
The dataset is provided as-is, for information only. It is not legal or tax advice and is not a substitute for a professional licensed in the relevant state. Estate and inheritance tax law changes every legislative session; each row carries its own as-of date and primary source so you can re-verify before relying on it. We make no warranty and accept no liability for reliance on the data.
How to cite it
Suggested attribution:
Methodology & sources
State Estate & Inheritance Tax Dataset (2026.v2). The Trusted Advisor, a publication of AdvisorWorld.com Inc. Retrieved from https://thetrustedadvisor.com/data/. Published July 24, 2026.
To put the lookup on your own page instead of hosting a file, see the embeddable lookup — it uses estate dataset 2026.v2, and the income-tax lookup carries 2026.v19. Re-grab the code when a new version is published. For other citation formats and media use, see cite our work.
What’s in the file
The CSV carries the fields most people need in a spreadsheet: whether each jurisdiction has an estate tax and/or an inheritance tax, the estate exemption and top rate, the top inheritance-tax rate, the controlling statute cite and official source URL, the as-of date, the verification status, and the reviewer. The JSON adds the full structure — graduated rate schedules, inheritance classes by relationship, split-year effective periods, and per-field source records.
Methodology & sources
This dataset is verified against primary sources — the IRS, state statutes, and state departments of revenue — and independently reviewed by a licensed attorney before publication. See our editorial standards and the state-by-state comparison for the full, cited detail.
Dataset 2026.v2 · canonical SHA-256 17a41690aac6efde… · published July 24, 2026.