It depends what you mean by state, but if you mean it in the
sense of an organized kingdom, that would be the Kievan Rus, in the
late 9th century CE (approximately 880 AD).
However, there were earlier Rus pre-states, which include the
old Novgorod principality (also known as Holmgård, after the name
the Varangians i.e. Vikings gave to the place) part of a larger
association of cities and principalities known as the Russian
Khaganate, in the early 9th century AD.