If you are a resident of New York, then, none.
New York State does not have inheritance tax.
Further, there is no federal inheritance tax.
That means that a person that is a resident in New York can inherit any sum of money without being subject to any inheritance tax.
There are federal and state estate taxes, though, if an estate is above the estate tax exemption amounts. Taxes are assessed on the value of the deceased person’s estate and would be paid from the estate, before being distributed to the beneficiaries of the estate (or trust). That being said, it could be the responsibility of beneficiaries to pay the estate’s tax from assets that they have inherited, if there are no estate funds to cover the assessed taxes due.
