New York Estate Tax Calculator 2026
Estimate New York estate tax from the filing-threshold estate, state taxable estate, official exclusion or credit, and state situs share. Inputs map to the concepts used on ET-706 rather than treating gross estate and taxable estate as the same number.
Use gross estate plus gifts or prior QTIP amounts required by ET-706.
Start from the federal or pro-forma estate tax return and reflect allowable deductions.
Use 100% when the full tax base is attributable to New York; consult ET-706 for resident/nonresident apportionment.
New York estate tax
$822,800Tax before payment credits
$822,800Marginal table rate
14.40%Return filing
Required| Step | Amount |
|---|---|
| State taxable estate before exclusion | $8,350,000 |
| Gross table tax | $822,800 |
The New York taxable estate exceeds 105% of the basic exclusion, so the applicable credit is fully lost.
What the official ET-706 rules change
- •New York rates run from 3.06% to 16%.
- •The filing test also includes gifts that New York requires in the gross estate.
- •The return is generally due nine months after death.
This is a planning estimate. QTIP elections, alternate valuation, special-use valuation, property classification, deductions, prior gifts, and nonresident apportionment require the official return and may change the result.
Frequently asked questions
What is the New York estate tax threshold for 2026?
New York uses a $7,350,000 filing threshold for this calculator. Filing tests can use gross-estate and gift amounts that differ from the taxable estate used to calculate tax.
What is the top New York estate tax rate?
The top rate is 16%. Lower brackets, credits, exclusions, and situs apportionment can materially reduce the effective rate.
When is ET-706 due?
ET-706 is generally due nine months after the date of death. An extension to file ordinarily does not automatically extend the payment deadline.
Does the federal estate tax exemption replace the New York threshold?
No. New York applies its own filing threshold and calculation. An estate can owe state estate tax even when no federal estate tax is due.
Sources
Related Calculators
Estate Tax Calculator
$15M OBBBA permanent exemption (2026), 40% top rate
Inheritance Tax by State Calculator
KY, MD, NE, NJ, PA inheritance tax by relationship class — spouse exempt, collateral/unrelated up to 16%. Iowa repealed 2025
Gift Tax Calculator
$19k annual exclusion, $15M lifetime exemption (OBBBA)
Trust Tax Calculator
2026 Form 1041 ordinary brackets, $16,000 top-rate threshold, and 3.8% NIIT estimate