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Estate Tax & Data · Washington

Washington Estate & Inheritance Tax

Does Washington tax what you leave behind? In 2026 the state has a state estate tax and no inheritance tax. This page lays out the detail — thresholds, rates, and the probate basics — with every figure cited to Washington’s own statute or department of revenue.

Written by TTA Editorial

Published July 20, 2026 · Last verified July 20, 2026 · Update policy: reviewed at least annually and on change in law; statutory tables re-verified each legislative session

At a glance

State estate taxYes — exemption $3,076,000Wash. Dept. of Revenue — Estate tax · deaths Jan 1 – Jun 30, 2026
Estate top rate35%Wash. Dept. of Revenue — Estate tax tables · deaths Jul 1, 2025 – Jun 30, 2026
Inheritance taxNo
Small-estate ceiling$100,000RCW 11.62.010 · current
TOD deed for real estateAvailableRCW ch. 64.80 (Uniform Real Property TOD Act) · adopted 2014
Community-property stateYes

Estate tax

The number that matters: Washington’s 2026 estate-tax exemption is $3,076,000 Wash. Dept. of Revenue — Estate tax · deaths Jan 1 – Jun 30, 2026, with a top marginal rate of 35% Wash. Dept. of Revenue — Estate tax tables · deaths Jul 1, 2025 – Jun 30, 2026.

Washington levies its own estate tax entirely separate from the federal one. Its exclusion is far below the federal exclusion, so an estate can owe nothing federally and still owe Washington tax. Under 2025 legislation (ESSB 5813), the base exclusion is $3,000,000 for deaths on or after January 1, 2025, with the exclusion re-indexed to the Seattle-area CPI; the Department of Revenue publishes the indexed figure of $3,076,000 for deaths between January 1 and June 30, 2026.

The rate is graduated. For deaths on or after July 1, 2025 the Department of Revenue's table runs from 10% on the first $1,000,000 of Washington taxable estate up to 35% on the amount above $9,000,000 — one of the highest top state estate-tax rates in the country.

Washington has no portability. Unlike the federal system, a surviving spouse cannot inherit an unused exclusion; a couple that wants to use both exclusions generally plans for it with a credit-shelter or QTIP structure. Washington allows its own QTIP election, made on the Washington return and separate from the federal election (RCW 83.100.047).

The Department of Revenue's published tables show a scheduled change for deaths on or after July 1, 2026 — verify the current exclusion and rate table directly with the Department of Revenue before relying on a single figure for a 2026 death.

Inheritance tax

Washington has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Washington has no separate inheritance tax — the state estate tax above is its only death tax.

Probate basics

A successor can collect personal property by affidavit when the probate estate (excluding the surviving spouse's community-property interest) is $100,000 or less, forty days after death (RCW 11.62.010). Washington also allows a streamlined settlement without intervention for many solvent estates.

Washington is a community-property state, which affects how a married couple owns property and can give a surviving spouse a full basis step-up on community assets. A transfer-on-death deed for real estate is Available RCW ch. 64.80 (Uniform Real Property TOD Act) · adopted 2014. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.

State-specific quirks

Federal-exempt, Washington-taxable

Because Washington's exclusion (about $3 million) is a fraction of the federal exclusion, a middle-of-the-road Puget Sound estate — a paid-off house plus retirement savings — can owe Washington estate tax while owing nothing to the IRS. The federal return is not the one to watch here.

No portability between spouses

The unused exclusion of the first spouse to die does not carry over to the survivor. Without planning (a credit-shelter or QTIP trust, or a Washington QTIP election), a couple can waste one full exclusion and expose the second estate unnecessarily.

A scheduled 2026 change

The Department of Revenue's tables show a change for deaths on or after July 1, 2026. This page flags it rather than guessing the post-July figure — confirm the current exclusion and rate table with the Department of Revenue for any 2026 death.

Sources & methodology

Methodology & sources

Every tax figure on this page links to the primary source it was verified against — a Washington statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.

This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Washington.

Last verified July 20, 2026.