Updated October 9, 2026. Quick answer: This table covers 24 states and the District of Columbia so far. Of those, only Connecticut has a state gift tax in force, with $15 million exempt in the aggregate for 2026 and 12% above it. The other 24 have none: some repealed theirs, some bar one in their constitution or code, and several still tax gifts made close to death through the estate tax. Every row comes from the state’s own documents, linked on the state’s page.
Form 709 (gift tax return), read line by line: Form 709 Part II lines 1 to 12, Form 709 Part II lines 13 to 20, Form 709 Part III lines 1 to 7 and Form 709 Schedule A Part 1.
Form 706 (estate tax return), read line by line: Form 706 Schedule D life insurance, Form 706 Schedule E jointly owned property, Form 706 Schedule F other miscellaneous property and Form 706 Schedule G lifetime transfers.
More IRS forms and schedules, read line by line: Form 3520 instructions.
Writing the loan down? State by state, the interest limit and the time limit to sue on a private promissory note: promissory note by state.
How the 24 states and DC treat gifts
Open a state’s page for the document quotes, the federal figures and what the documents leave open.
| State | State gift tax | Basis |
|---|---|---|
| Arizona | None | ADOR Publication 900 (2006): no inheritance or gift tax |
| Arkansas | None | Department of Finance and Administration (2004 form): no inheritance or gift tax |
| California | None | Barred by Rev. and Tax. Code 13301 (Proposition 6, 1982) |
| Colorado | None | Gift Tax article (39-25-101 to 39-25-120) repealed in 2003 |
| Connecticut | Yes | Exempt up to $15 million of aggregate taxable gifts; 12% above |
| Delaware | None | Title 30, Chapter 14 (Gift Tax) repealed |
| District of Columbia | None | D.C. Tax Facts 2024: no inheritance or gift tax; the District has an estate tax |
| Hawaii | None | 2024 Department of Taxation testimony file: Hawaii has no gift tax; a state estate tax applies |
| Idaho | None | State Tax Commission: no gift tax or inheritance tax; estate tax expired in 2004 |
| Louisiana | None | R.S. 47:1201 (Gift Tax) repealed effective July 1, 2008 |
| Massachusetts | None | No gift tax enacted (1983 DOR ruling); estate tax filing threshold $2,000,000 |
| Minnesota | None | Repealed in 2014; gifts within 3 years of death count toward the estate tax |
| Mississippi | None | Department of Revenue: no inheritance tax nor gift tax |
| New York | None | Repealed for gifts made on or after January 1, 2000; 3-year add-back to the estate |
| North Carolina | None | Repealed for gifts made on or after January 1, 2009 |
| North Dakota | None | Tax Commissioner: North Dakota does not have a gift tax |
| Oklahoma | None | Gift Tax Code (68 O.S. 901 to 909) repealed |
| Oregon | None | Legislative Revenue Office (2012): only an estate tax |
| South Carolina | None | Department of Revenue: no estate tax or gift tax |
| Tennessee | None | Repealed for gifts made on or after January 1, 2012 (Public Chapter 1085) |
| Texas | None | Constitution Art. VIII, Sec. 26 bars a new one; $10 on a gifted motor vehicle |
| Vermont | None | Gift tax sections 7411 to 7418 repealed in 1979; estate tax counts gifts within 2 years of death |
| Virginia | None | Gift tax replaced in 1980; no estate or inheritance tax today |
| Washington | None | WAC 458-57-105: no gift tax; Washington has an estate tax |
| Wisconsin | None | No gift tax for gifts made on or after January 1, 1992 |
Federal rules
The federal annual exclusion is $19,000 per recipient for 2026 and the federal basic exclusion amount is $15,000,000 (Revenue Procedure 2025-32, and the IRS explains the rules in its gift tax FAQ); see CMG’s gift tax limit and lifetime gift and estate tax exemption pages.
How to use the table
A state with no gift tax can still reach a gift through its estate tax, so read the state page’s section on gifts near death before relying on the first column.
Related: the federal gift tax limit, estate tax by state, and inheritance tax by state.
Each figure in the table comes from the state’s own tax documents, linked at the bottom of the state’s page.
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Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.