How Much Are Estate & Inheritance Taxes in Washington?
Washington levies an estate taxRCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source above $3,000,000RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source (top rate 20%RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
Yes. Washington imposes a state estate taxRCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source on an estate above $3,000,000RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source, separate from and in addition to the federal estate tax. Washington has no inheritance tax on the beneficiary.
The Washington estate tax exemption is $3,000,000RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source; an estate below it owes no state estate tax. The exemption is a fixed amount set by statuteRCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source. A taxable estate faces graduated rates up to 20%RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source.
The federal estate tax exemption is $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source per person, with a top rate of 40%26 USC 2001(c)Verified Sep 15, 2026View source. A married couple can shield26 USC 2010(c)(5)Verified Sep 15, 2026View source $30,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source by electing portability of the first spouse's unused exemption on a timely estate tax return. The One Big Beautiful Bill Act (P.L. 119-21 §70106) set the exemption permanently from 2026, indexed for inflation.
Unlike the federal tax, Washington does not allow portability of the unused state exemption between spousesRCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source: each spouse has an exemption of $3,000,000RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source, and what the first spouse does not use is lost.
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Inheritance
Inheriting assets brings responsibility. How to manage, protect, and plan for inherited wealth — including tax implications and trust options.
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Death of a Parent
A step-by-step guide to what happens after a parent dies: the documents to find, the certificates to order, and whether probate is even required.
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Loss of a Spouse
What a surviving spouse needs to do: death certificates, survivor benefits, whether probate is even required, and the tax election that expires.
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Named as Executor
What an executor actually does: getting appointed, notifying creditors, paying debts and taxes, and where personal liability starts.
Learn moreForms for Planning and Settling an Estate in Washington
Free Washington forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Notice to Creditors
In Washington, creditors have 4 monthsRCW 11.40.051Verified Sep 9, 2026View source from first publication to present claims.
Renunciation of Executor
In Washington, a person named as personal representative may decline to serveRCW 11.28.010; RCW 11.28.120(1)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In Washington, the Small Estate AffidavitRCW 11.62.010Verified Sep 9, 2026View source covers estates valued at $100,000RCW 11.62.010Verified Sep 9, 2026View source or less, 40 daysRCW 11.62.010Verified Sep 9, 2026View source after death, presented directly to the bank or other holder, not filed with a court.
Estate Inventory
In Washington, the personal representative files the estate inventory within 90 daysRCW 11.44.015; RCW 11.44.025Verified Sep 15, 2026View source of appointment.
Estate Closing
In Washington, the personal representative is discharged automatically once the statutory period runsRCW 11.68.110(2)(b)(iv), (3), (4), (5)Verified Sep 15, 2026View source, and no final accounting is required.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Washington, a will is signed before 2RCW 11.12.020Verified Oct 19, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyRCW 11.12.020Verified Oct 19, 2026View source.
Tools for Planning and Settling an Estate in Washington
Free calculators and checklists for planning or settling an estate in Washington: will and trust costs, probate, executor pay, and inheritance taxes.
What Taxes Apply to My Inheritance?
In Washington, beneficiaries owe no inheritance tax and the estate pays any estate taxRCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source above $3,000,000RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 4 months to 6 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Washington take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces a 7% excise tax above $278,000, rising to 9.9% above $1,000,000; individuals only — estates and trusts are not subject to itRCW Ch. 82.87 (esp. § 82.87.040 rate, § 82.87.050 exclusions); ESSB 5096 (2021); SB 5813 Ch. 421 (2025 Laws) — added 9.9% tier on gains > $1MVerified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Washington costs an estimated $27,599RCW 11.48.210 (reasonable compensation; no statutory percentage)Verified Sep 9, 2026View source and takes 4 months to 6 months for a simple estate, with attorney fees of typically 2.2%RCW 11.48.210 (reasonable compensation; no statutory percentage)Verified Sep 9, 2026View source to 3.5%RCW 11.48.210 (reasonable compensation; no statutory percentage)Verified Sep 9, 2026View source of the estate. Estates under $100,000RCW 11.62.010Verified Sep 9, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Does Probate Cost?
Probate on a $500,000 estate in Washington costs an estimated $27,599RCW 11.48.210 (reasonable compensation; no statutory percentage)Verified Sep 9, 2026View source. Attorney fees run 2.2%RCW 11.48.210 (reasonable compensation; no statutory percentage)Verified Sep 9, 2026View source to 3.5%RCW 11.48.210 (reasonable compensation; no statutory percentage)Verified Sep 9, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Washington is a community property state, so the surviving spouse already owns half of what the couple acquired during the marriage. Without a will in Washington, descendants divide what passes to them per capita with representationRCW § 11.04.015Verified Sep 10, 2026View source, and an heir must survive the decedent by 120 hoursRCW § 11.05A.020Verified Sep 10, 2026View source to inherit.
How Many Death Certificates Do I Need?
In Washington, certified death certificates come from the Washington State Department of Health - Center for Health StatisticsWashington State Department of Health - Center for Health StatisticsVerified Oct 15, 2026View source; the first copy costs $25Washington State Department of Health - Center for Health StatisticsVerified Oct 15, 2026View source.
Do I Need Probate?
In Washington, estates valued at $100,000RCW 11.62.010Verified Sep 9, 2026View source or less skip probate with the Small Estate AffidavitRCW 11.62.010Verified Sep 9, 2026View source, 40 daysRCW 11.62.010Verified Sep 9, 2026View source after death.
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Washington Estate Planning Resources
In-depth guides covering Washington probate laws, trust requirements, and estate planning strategies.