Download the dataset
Two formats, identical data. Both are generated at build time from the same pinned file that renders the pages, and they carry the version and checksum 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.
State individual income-tax dataset
The 2026 state individual income-tax file is also available here for reuse in estate and retirement-planning research. Its rows expose `asOfYear`, publication status, field-level source URLs, and the dataset version. Missing or not-final fields stay marked as such.
- state-income-tax-2026.v10.csv — one row per jurisdiction, with the key schedule fields flattened for spreadsheets.
- state-income-tax-2026.v10.json — the public JSON file, including rate schedules, retirement treatment, local-tax fields, source URLs, and honest status labels.
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.v10 |
|---|---|
| Jurisdictions | 51 rows · 13 verified · 38 not fully substantiated |
| Rows pending final 2026 instructions | AR, HI, ID, KS, ND, OK, OR, VT |
| Canonical SHA-256 | aa612b7b21ccc5884d4042eb8cafbb4e10a0989638683e8d27c46176775cab86 |
| Published | August 10, 2026 |
| Dataset-level review | Sakineh Majd, J.D. reviewed the dataset at dataset level. That credit does not mean each individual figure was separately verified; row and field statuses in the file control. 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. That is the whole license, in plain language.
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 carries this same pinned 2026.v2 estate dataset, and the income-tax lookup carries 2026.v10. 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.