In 2022, Tennessee collected $640,000 in death and gift taxes, ranking it 17th in the United States, according to the U.S. Census Bureau’s Annual Survey of State Government Tax Collections (STC).
The STC survey includes five broad tax categories and up to 25 subcategories. Data is gathered from all 50 state governments and all dependent state-level entities.
The Census Bureau cautions it sets the tax classifications among the survey categories, and they may differ from the classifications set by the state governments.
Below is a breakdown of how taxes were classified by the bureau and how much was collected.
U.S. death and gift taxes by State in 2022
| Rank | State | Amount |
|---|---|---|
| 1 | Pennsylvania | $1,502,404,000 |
| 2 | New York | $1,417,294,000 |
| 3 | Massachusetts | $868,444,000 |
| 4 | Illinois | $641,815,000 |
| 5 | New Jersey | $599,428,000 |
| 6 | Washington | $371,246,000 |
| 7 | Oregon | $350,592,000 |
| 8 | Maryland | $265,493,000 |
| 9 | Minnesota | $212,421,000 |
| 10 | Connecticut | $199,409,000 |
| 11 | Iowa | $91,826,000 |
| 12 | Kentucky | $82,953,000 |
| 13 | Hawaii | $57,405,000 |
| 14 | Rhode Island | $35,700,000 |
| 15 | Maine | $34,183,000 |
| 16 | Vermont | $13,997,000 |
| 17 | Tennessee | $640,000 |
| 18 | North Carolina | $213,000 |
| 19 | California | $64,000 |
| 20 | Ohio | $58,000 |
| 21 | Missouri | $49,000 |
| 22 | Virginia | $29,000 |
| 23 | Indiana | $25,000 |
| 24 | Michigan | $6,000 |
| 25 | Delaware | $4,000 |
| 26 | Wisconsin | $3,000 |
| 27 | Oklahoma | $1,000 |
Source: U.S. Census Bureau
