Washington is one of the few states with its own estate tax, and its rules changed in 2026. The exclusion amount fell to $3,000,000 for deaths from July 1, 2026, and a law passed in 2026 brought the rates back down to a 10% to 20% range after a temporary schedule that reached 35%.
This guide explains who must file, how the tax is calculated, both rate tables by date of death, and compares the tax on the same estate for two dates of death. It follows the Washington Department of Revenue and RCW 83.100.040.
Washington's estate tax is a tax on the right to transfer property at the time of death, paid by the estate. The Department of Revenue (DOR) says two things changed for dates of death in 2026. The filing threshold and exclusion amount is $3,076,000 for decedents who die between January 1 and June 30, 2026, and $3,000,000 for those who die on or after July 1, 2026. The DOR page says the $3,000,000 amount is not set to increase going forward because of an expired CPI in the statute. However, RCW 83.100.020 as amended by chapter 209 still contains an annual consumer-price-index adjustment clause that starts with deaths in calendar year 2027, so confirm the exclusion with the DOR before relying on $3,000,000 for a death in 2027 or later.
The rate tables in RCW 83.100.040 also differ by date of death. A schedule with a top rate of 35% applies to estates of decedents dying on or after July 1, 2025 but before July 1, 2026. For decedents dying on or after July 1, 2026, the table reverts to rates from 10% to 20%, as amended by a 2026 law (chapter 209). That reversal makes the date of death matter, so check the date before you apply any rate.
A Washington estate tax return is required if the decedent's gross value of property, all assets owned or in trust wherever they are located, is over the filing threshold at the time of death, and the decedent was domiciled in Washington or was a non-resident who owned real estate or tangible personal property in Washington. A filing is required even if no tax is due. If the estate is under the filing threshold, no return is needed and no estate tax is due.
The return and payment are due nine months after the decedent's date of death. You can apply for a six-month extension of time to file, but approval does not grant additional time to pay the tax, and interest accrues daily on unpaid tax after the nine-month due date.
The DOR says to calculate the tax using the Washington taxable estate and Table W. The Washington taxable estate is the gross estate less allowable deductions (from Schedules J, K, L, M and O of the federal return), the applicable exclusion amount and, if applicable, the estate tax farm deduction and the qualified family-owned business interest deduction. The DOR's own example for a 2024 death shows a $4,000,000 gross estate, $100,000 of deductions and a $2,193,000 exclusion giving a $1,707,000 taxable estate and $198,980 of tax.
If any property in the estate is located outside Washington, the tax is multiplied by a fraction: the value of the property located in Washington over the value of the gross estate. For a resident, intangible property is treated as located in Washington. The tax is independent of the federal estate tax.
| Washington taxable estate at least | But less than | Initial tax | Plus this rate on the amount over the first column |
|---|---|---|---|
| $0 | $1,000,000 | $0 | 10% |
| $1,000,000 | $2,000,000 | $100,000 | 14% |
| $2,000,000 | $3,000,000 | $240,000 | 15% |
| $3,000,000 | $4,000,000 | $390,000 | 16% |
| $4,000,000 | $6,000,000 | $550,000 | 18% |
| $6,000,000 | $7,000,000 | $910,000 | 19% |
| $7,000,000 | $9,000,000 | $1,100,000 | 19.5% |
| $9,000,000 | and over | $1,490,000 | 20% |
This is the table in RCW 83.100.040(2)(a)(iii) for estates of decedents dying on or after July 1, 2026. The statute applies the same table, with the same initial amounts, to the amount of the Washington taxable estate that exceeds each lower bound.
| Washington taxable estate at least | But less than | Initial tax | Plus this rate on the amount over the first column |
|---|---|---|---|
| $0 | $1,000,000 | $0 | 10% |
| $1,000,000 | $2,000,000 | $100,000 | 15% |
| $2,000,000 | $3,000,000 | $250,000 | 17% |
| $3,000,000 | $4,000,000 | $420,000 | 19% |
| $4,000,000 | $6,000,000 | $610,000 | 23% |
| $6,000,000 | $7,000,000 | $1,070,000 | 26% |
| $7,000,000 | $9,000,000 | $1,330,000 | 30% |
| $9,000,000 | and over | $1,930,000 | 35% |
This is the table in RCW 83.100.040(2)(a)(ii). It applies only to estates of decedents dying on or after July 1, 2025 and before July 1, 2026, and its top rate is 35%. Estates of decedents dying before July 1, 2025 used the earlier table, which has the same rates as the table for deaths from July 1, 2026.
An estate has a gross value of $5,000,000 and $100,000 of allowable deductions. The table compares the tax if the person died on a date in March 2026 and on a date in September 2026.
| Death in March 2026 | Death in September 2026 | |
|---|---|---|
| Gross estate | $5,000,000 | $5,000,000 |
| Allowable deductions | ($100,000) | ($100,000) |
| Exclusion amount | ($3,076,000) | ($3,000,000) |
| Washington taxable estate | $1,824,000 | $1,900,000 |
| Table used | Deaths July 1, 2025 to June 30, 2026 | Deaths on or after July 1, 2026 |
| Washington estate tax | $223,600 | $226,000 |
March: $100,000 + 15% of the $824,000 over $1,000,000 = $223,600. September: $100,000 + 14% of the $900,000 over $1,000,000 = $226,000. The difference is small here, but the gap widens for larger estates because the older schedule rises to 35% while the new one tops out at 20%. This is an illustration; the DOR calculation also covers other deductions and credits.
The Department of Revenue pages we reviewed describe an estate tax that is paid by the estate; they do not describe a separate inheritance tax paid by heirs. For the federal estate tax, see our estate tax exemption guide. For how states compare, see our state estate tax guide.
Washington Department of Revenue: Estate tax, RCW 83.100.040: Estate tax imposed, amount of tax.
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