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Estate and Inheritance Tax in Washington

Washington has an estate tax with a $3,000,000 exclusion and a top rate of 20% for deaths on or after July 1, 2026, and no inheritance tax.

Last checked . General information, not legal advice.

Washington at a glance

State estate tax
Yes
Estate tax exemption
$3,000,000
For deaths on or after July 1, 2026. It was $3,076,000 for deaths from January 1 to June 30, 2026.
Top estate tax rate
20%
For deaths on or after July 1, 2026, on taxable estates over $9,000,000. It was 35% for deaths from July 1, 2025 to June 30, 2026.
Inheritance tax
No
Replaced by the estate tax effective January 1, 1982.

Sources

Last checked

The rules in Washington

Does Washington have a state estate tax?

Yes. State estate tax in Washington: yes.

What is the estate tax exemption in Washington?

Estate tax exemption in Washington: $3,000,000. For deaths on or after July 1, 2026. It was $3,076,000 for deaths from January 1 to June 30, 2026.

What is the top estate tax rate in Washington?

Top estate tax rate in Washington: 20%. For deaths on or after July 1, 2026, on taxable estates over $9,000,000. It was 35% for deaths from July 1, 2025 to June 30, 2026.

Does Washington have an inheritance tax?

No. Inheritance tax in Washington: no. Replaced by the estate tax effective January 1, 1982.

Where do the Washington estate and inheritance tax rules come from?

The rules above come from RCW 83.100.020 and RCW 83.100.040. Each source is linked on this page. We last checked them in October 2026.

Good to know

ESB 6347 (2026, chapter 209) undid the 2025 rate increase for deaths on or after July 1, 2026.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.

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