Is there a death tax in Washington?

Yes. Washington imposes a state estate tax on estates exceeding $3 million (RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)). This is separate from and in addition to the federal estate tax. Washington does not have a separate inheritance tax.

What is the Washington estate tax exemption?

The Washington estate tax exemption is $3 million (2026) (RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)). Estates below this threshold owe no state estate tax. This exemption is a fixed amount set by statute. Taxable estates face graduated rates up to 20%.

Does Washington allow portability of estate tax exemption?

No. Unlike the federal estate tax, Washington does not allow portability of unused estate tax exemption between spouses (RCW 83.100.020(1)(a)(x), 83.100.040(2)(a)(iii); ESB 6347 (Ch. 209, Laws of 2026)). Each spouse has their own exemption of $3 million, and any unused portion is lost at the first spouse's death.

How Much Are Estate & Inheritance Taxes in Washington?

Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.

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Calculate Death Taxes

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This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

Frequently Asked Questions

Yes. Washington imposes a state estate tax on estates exceeding $3 million. This is separate from and in addition to the federal estate tax. Washington does not have a separate inheritance tax.

The Washington estate tax exemption is $3 million (2026). Estates below this threshold owe no state estate tax. This exemption is a fixed amount set by statute. Taxable estates face graduated rates up to 20%.

The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.

No. Unlike the federal estate tax, Washington does not allow portability of unused estate tax exemption between spouses. Each spouse has their own exemption of $3 million, and any unused portion is lost at the first spouse's death.

Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Washington probate calculator to estimate probate costs separately.

Death Taxes in Washington

The Washington estate tax affects estates above $3,000,000, with graduated rates up to 20%. This applies on top of any federal estate tax. Use the Washington probate calculator to estimate additional probate-related costs.

The Washington estate tax exemption is $3,000,000, with a top marginal rate of 20%. Estates below the exemption owe no state estate tax. The federal estate tax adds a separate layer for estates above $15,000,000, with rates up to 40%.

Tax obligations do not replace probate requirements — an estate may face both. Transfer methods such as trusts, joint ownership, and beneficiary designations can affect which taxes apply and whether probate is required. See the inheritance overview for a breakdown of how assets pass to beneficiaries.