Washington Estate Tax in 2026: Exemption, Rates & Calculator

How Washington taxes an estate

For the current (July 1, 2026 onward) regime, Washington applies a single flat 20% rate to the amount above a $3,000,000 exemption — no brackets. Earlier deaths in 2025–2026 fall under a different, temporary regime with a 35% rate and a $3,076,000 exemption instead; see the notes below.

Applied to the amount above Washington's exemption, for the current (deaths on/after July 1, 2026) regime shown here.

Worked example

A $4,000,000 Washington taxable estate for a death on or after July 1, 2026 has $1,000,000 above the current $3,000,000 exemption. At the current flat 20% rate, that's $200,000 in Washington estate tax.

Rules worth knowing

• For a death between July 1, 2025 and June 30, 2026, the top rate was a much higher 35%, applied above a $3,076,000 exemption — a very different result from the current regime shown above. Use the calculator's date-of-death field to get the right regime automatically.
• For a death before July 1, 2025, the exemption was $2,193,000 at a 20% rate — a third, older regime.

Filing deadline

The federal Form 706 return, when required, is due 9 months after the date of death (IRC §6075(a)). Washington's own estate tax return has its own deadline — confirm the exact requirement with the Washington Department of Revenue rather than relying on the federal date.

More on estate tax

For how federal estate tax works alongside state estate tax, the 2026 federal exemption, and spousal portability, see the full estate tax guide.