Family · Estate tax
Does Washington Have an Estate Tax?
Whether Washington levies its own estate tax, the exemption threshold that decides if an estate owes anything, and what a surviving spouse inherits tax-free. Estate tax is separate from any inheritance tax. Cited to the statute.
How the estate tax works in Washington
The exemption threshold, how the tax applies only to value above it, and the transfers the law leaves untaxed.
Washington changed its estate tax twice in a year: a 2025 law raised the exclusion to $3,000,000 (indexed, $3,076,000 for 2026) and temporarily set a 35% top rate for deaths July 1, 2025 through June 30, 2026, then a 2026 law rolled the top rate back to 20% for deaths on or after July 1, 2026. The exclusion is indexed yearly. Confirm the current figures before relying on them.
| How the tax works | What it means |
|---|---|
| The estate pays, above the exclusion amount | Washington taxes the estate itself. For deaths in 2026 no tax is due unless the taxable estate is worth more than $3,076,000. Below that figure the estate owes nothing to the state. |
| The exclusion is indexed to inflation | The exclusion was $2,193,000 for deaths through June 30, 2025, then raised to $3,000,000 and tied to the Seattle-area consumer price index. It reached $3,076,000 for deaths in 2026 and adjusts each year. |
| Graduated rates | The tax is figured on a bracket table under RCW 83.100.040. For deaths on or after July 1, 2026 the top rate is 20%. A temporary schedule with a 35% top rate applied to deaths from July 1, 2025 through June 30, 2026. A return is generally due nine months after the death. |
| What is exempt | What it means |
|---|---|
| Unlimited marital deduction | Property that passes to a surviving spouse or state-registered domestic partner is fully deductible, so a transfer to a spouse is not taxed no matter its size. Tax may apply later when that spouse dies. |
| Charitable transfers and qualified family businesses | Gifts to qualifying charities are deducted from the taxable estate. Washington also allows a deduction of up to $2.5 million for a qualified family-owned business interest that meets the statute’s tests. |
| No portability between spouses | Washington does not let a surviving spouse carry over a deceased spouse’s unused exclusion. Each estate uses its own exclusion, so planning matters for married couples with combined assets over the threshold. |
What you can do right now
Concrete, neutral steps if an estate in Washington may be near the threshold. This is general information, not tax or legal advice.
- Add up the gross estate
Total the value of everything the person owned at death, including real estate, accounts, and life insurance they controlled. If the taxable estate is over the 2026 exclusion of $3,076,000, a state return is likely required.
- Use the exclusion for the year of death
The exclusion is the amount in effect on the date of death. Confirm the current-year figure with the Department of Revenue, since it changes each year with inflation.
- Apply the marital, charitable, and family-business deductions
Subtract transfers to a surviving spouse and to charity, and check whether a qualified family-owned business deduction applies, before measuring the estate against the exclusion.
- File the Washington estate tax return on time
The return goes to the Department of Revenue and is generally due within nine months of the death. Confirm the current rate schedule, since Washington changed its rates in 2025 and again in 2026.
Estate tax turns on the total value of the estate and the current exemption. The state department of revenue publishes the return and the threshold in effect for the year of death.
→ Washington Department of Revenue: Estate TaxThis is general information, not tax or legal advice. Thresholds change and large estates have planning options, so confirm the current figure against the statute or with the state revenue office.
What people in Washington get wrong about estate tax
Washington levies a state estate tax that the estate pays before assets pass to heirs. Whether any tax is due turns on the applicable exclusion amount, which the state raised and then indexed to inflation. For deaths through June 30, 2025 the exclusion was $2,193,000. A 2025 law lifted it to $3,000,000 and tied it to the Seattle-area consumer price index, and it reached $3,076,000 for deaths in 2026. Estates worth less than the exclusion owe nothing. Above the line, the tax is figured on a bracket table under RCW 83.100.040. The top rate was 20% for years, was temporarily raised to 35% for deaths from July 1, 2025 through June 30, 2026, then rolled back to 20% for deaths on or after July 1, 2026. Transfers to a surviving spouse are fully deductible, as are charitable gifts, and a qualified family business can claim a further deduction. Washington does not allow portability. This is an estate tax, paid by the estate, not an inheritance tax paid by an heir.
Common questions
Does Washington have an estate tax?
Yes. Washington levies a state estate tax under RCW Chapter 83.100. The estate pays it. For deaths in 2026 it applies once the taxable estate is worth more than $3,076,000.
What is the estate tax exemption in Washington?
The exclusion was $2,193,000 through June 30, 2025, then raised to $3,000,000 and indexed to inflation. It is $3,076,000 for deaths in 2026 and rises each year.
What is the top Washington estate tax rate?
The top rate is 20% for deaths on or after July 1, 2026. A temporary schedule with a 35% top rate applied to deaths from July 1, 2025 through June 30, 2026.
Are transfers to a spouse taxed in Washington?
No. Washington allows an unlimited marital deduction, so property that passes to a surviving spouse or registered domestic partner is not taxed, no matter its value.
Is Washington estate tax the same as inheritance tax?
No. The estate tax is paid by the estate before assets pass, and only when the estate is over the exclusion. An inheritance tax is paid by the heir. Washington has no inheritance tax.
Not legal advicePlainStatute provides plain-language summaries of public law for general information only. This is not legal advice. Statutes change; always confirm current requirements with the official source linked above before acting.