Exemption & rate verified against primary sources · Updated October 1, 2026
Washington Estate Tax in 2026: Exemption, Rates & Calculator
Washington's estate tax exemption and top rate changed twice within a single year — a temporary 35% top rate applied to deaths between July 1, 2025 and June 30, 2026, before a new law (SB 6347) rolled the rate back to 20% with a $3,000,000 exemption for deaths on or after July 1, 2026. Getting the date of death right matters as much as getting the estate value right here.
Calculate Washington estate tax for your situationHow 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.
| Range | Rate |
|---|---|
| $0 – $3,000,000 (exemption, deaths on/after 7/1/2026) | 0.0% |
| Over $3,000,000 (deaths on/after 7/1/2026) | 20.0% |
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.
How Washington compares to the other states with an estate tax
13 states plus D.C. levy their own estate tax on top of the federal one, each with a different exemption, top rate, and calculation method — here's every one of them side by side.
| State | Exemption | Top rate | How it's calculated |
|---|---|---|---|
| Oregon | $1,000,000 | 16.0% | Graduated 10%–16% |
| Rhode Island | $1,838,056 | 16.0% | Federal credit table |
| Massachusetts | $2,000,000 | 16.0% | Federal credit table |
| Minnesota | $3,000,000 | 16.0% | Graduated 13%–16% |
| Washington (this page) | $3,000,000 | 20.0% | Flat 20% (date-sensitive) |
| Illinois | $4,000,000 | 16.0% | Lesser-of two formulas |
| the District of Columbia | $4,988,400 | 16.0% | Graduated 11.2%–16% |
| Maryland | $5,000,000 | 16.0% | Flat 16% (credit-table equiv.) |
| Vermont | $5,000,000 | 16.0% | Flat 16% |
| Hawaii | $5,490,000 | 20.0% | Graduated 10%–20% |
| Maine | $7,160,000 | 12.0% | Graduated 8%–12% |
| New York | $7,350,000 | 16.0% | Graduated + 105% cliff |
| Connecticut | $15,000,000 | 12.0% | Flat 12% |
Frequently asked questions
Does Washington have an inheritance tax?
No. Washington has an estate tax but no inheritance tax. The estate tax on this page is owed by the estate itself and paid before anything is distributed; beneficiaries do not owe a separate Washington tax on what they receive. (Only Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania still charge an inheritance tax.)
What is the Washington estate tax exemption in 2026?
$3,000,000 per person for deaths in 2026. Estates at or below that amount owe no Washington estate tax. This is the exemption for deaths on or after July 1, 2026; earlier 2026 deaths fall under Washington's previous regime, which the calculator applies automatically from the date of death. The federal exemption is separate and much higher ($15,000,000 for 2026), so many estates owe Washington estate tax and no federal estate tax.
What is the top Washington estate tax rate?
20%. This is the rate for deaths on or after July 1, 2026 and ties Hawaii for the highest state estate tax rate in the country; earlier deaths fall under the previous regime. See "How Washington taxes an estate" above for how the rate is actually applied, and use the calculator for the exact figure on a given estate.
More on estate tax
For how federal estate tax interacts with Washington's own rules, the 2026 federal exemption, and spousal portability, see the full estate tax guide.
How Washington compares: for a single decedent dying in 2026, a $5,000,000 estate owes $400,000 in state estate tax in Washington — 2nd highest of the 7 jurisdictions that collect anything at that size, and a $10,000,000 estate owes $1,400,000. Federal estate tax is $0 in both cases. The full comparison across all 12 estate-tax states and DC, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.