What is the top estate-tax rate in New York?

The top New York estate-tax rate for 2025 is 16%, which applies only to the portion of the estate in the highest bracket — not the whole estate. (Source: Tax Foundation 2025; New York State Department of Taxation and Finance.)

Does New York also have an inheritance tax?

No. New York levies an estate tax (paid by the estate) but no inheritance tax (which would be paid by the beneficiary). Only Maryland levies both. (Source: Tax Foundation 2025.)

What about federal estate tax?

This page covers New York state-level death taxes only. Separately, the federal estate tax applies to estates above $13,990,000 per person for 2025 (with portability between spouses), at federal rates up to 40%. Most estates fall under the federal exemption. (Source: IRS; Tax Foundation 2025.)

Is my data sent anywhere when I use this tool?

No. All calculations run entirely in your browser using JavaScript. No estate values, inputs, or personal data are ever transmitted to any server.

New York Estate Tax 2025 — $7,160,000 Exemption, 3.06%–16%

Name: New York Estate Tax 2025 — $7,160,000 Exemption, 3.06%–16%
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

See the New York 2025 estate-tax exemption ($7,160,000) and 3.06%–16% rates, and estimate your exposure — instant, in your browser.

Free New York estate tax reference for 2025. See the $7,160,000 exemption and 3.06%–16% estate-tax rates, and estimate the tax on an estate above the exemption. Source: Tax Foundation "Estate and Inheritance Taxes by State, 2025" + New York State Department of Taxation and Finance. Runs entirely in your browser; no data sent to any server. It runs free in your browser on Gera Tools, with nothing uploaded.

Last updated 18 June 2026 Source: Gera Tools

What is the New York estate-tax exemption for 2025?

The New York estate-tax exemption is $7,160,000 for 2025. An estate worth less than that owes no New York estate tax; the value above the exemption is taxed at marginal rates from 3.06% to 16%. (Source: Tax Foundation, "Estate and Inheritance Taxes by State, 2025".)

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New York Estate & Inheritance Tax 2025

New York levies a state estate tax for 2025 on the value of an estate above its $7,160,000 exemption, at marginal rates from 3.06% to 16%. The tax is paid by the estate before assets are distributed.

Enter a gross estate value below to see how much exceeds the New York exemption and an order-of-magnitude tax range. Everything runs in your browser — no data is transmitted.

Important: New York levies an estate tax from 3.06% to 16% above a $7.16 million exemption for 2025, with a ‘cliff’ that taxes the entire estate once it exceeds 105% of the exemption. This covers state-level death taxes only — it excludes the federal estate tax (exemption $13,990,000 per person for 2025) and gift tax. Estate tax is paid by the estate; inheritance tax is paid by the beneficiary. Verify current figures with the New York State Department of Taxation and Finance. This is not tax or legal advice.