Washington estate tax in 2026
Washington changed its estate tax twice in twelve months, so a death in 2026 is taxed under one of two tables depending on the date. Enter the estate and the half of the year to see the tax.
- Jan. 1 to June 30, 2026
- $3,076,000, up to 35 %
- From July 1, 2026
- $3,000,000, up to 20 %
- Portability
- none
- Return due
- 9 months
Washington estate tax for a death in 2026
$390,000
6.5 % of the taxable estate; exemption $3,000,000.
| Exemption or threshold | $3,000,000 |
| Amount above it | $3,000,000 |
| State estate tax | $390,000 |
| Return due | 9 months after death |
Estimate on the state table for 2026. Federal tax comes on top above the federal exclusion.
| Taxable estate | State tax | Share |
|---|---|---|
| $3,000,000 | $0 | 0.0 % |
| $4,000,000 | $100,000 | 2.5 % |
| $5,000,000 | $240,000 | 4.8 % |
| $6,000,000 | $390,000 | 6.5 % |
| $7,000,000 | $550,000 | 7.9 % |
| $8,000,000 | $730,000 | 9.1 % |
| $9,000,000 | $910,000 | 10.1 % |
Compiled by Radif Partners · How we calculate · figures read on the state revenue department, the statute and irs.gov · not legal or tax advice
Washington's estate tax for 2026 depends on the date of death. For deaths from January 1 to June 30, 2026, the exclusion is $3,076,000 and the Washington taxable estate above it is taxed on the table in force since July 1, 2025, with rates from 10 % to 35 %. For deaths from July 1, 2026, Engrossed Senate Bill 6347, chapter 209 of the Laws of 2026, brings back the earlier table, from 10 % to 20 %, with an exclusion of $3,000,000. On a $5,000,000 estate the tax is $238,600 in the first half of the year and $240,000 in the second; on $15,000,000 it is $2,953,400 against $2,090,000. The filing test uses the gross estate, wherever the property is, before deductions. Washington does not recognize portability between spouses. Property outside the state is removed by apportionment. Return and payment are due 9 months after death. For 2027, the Department and the statute read differently; the 2027 figure will be confirmed when published.
Two laws in a year
In 2025 the legislature passed Engrossed Substitute Senate Bill 5813, chapter 421 of the Laws of 2025, which raised the exclusion to $3,000,000 and replaced the rate table with a steeper one, up to 35 %, for deaths from July 1, 2025. In 2026 it passed Engrossed Senate Bill 6347, "relating to undoing certain changes to the estate tax", approved by the governor on March 24, 2026 and effective June 11, 2026. For deaths from July 1, 2026, the law restores the table that applied from 2014 to June 2025 and sets the exclusion at $3,000,000. In between, the inflation adjustment then in the statute raised the exclusion to $3,076,000 for deaths in the first half of 2026.
| Washington taxable estate | Jan. 1 to June 30, 2026 | From July 1, 2026 |
|---|---|---|
| $0 | 10.0 % | 10.0 % |
| $1,000,000 | 15.0 % | 14.0 % |
| $2,000,000 | 17.0 % | 15.0 % |
| $3,000,000 | 19.0 % | 16.0 % |
| $4,000,000 | 23.0 % | 18.0 % |
| $6,000,000 | 26.0 % | 19.0 % |
| $7,000,000 | 30.0 % | 19.5 % |
| $9,000,000 and up | 35.0 % | 20.0 % |
Both tables apply to the Washington taxable estate, which is the gross estate minus the deductions of the federal schedules J, K, L, M and O, the farm deduction and the qualified family-owned business deduction when they apply, and the exclusion itself (estate tax tables). The table is read on what is left: the first $1,000,000 of it is taxed at 10 % in both periods.
What the date of death changes
| Estate after deductions | Tax, death Jan. 1 to June 30 | Tax, death from July 1 | Difference |
|---|---|---|---|
| $3,500,000 | $42,400 | $50,000 | -$7,600 |
| $4,000,000 | $92,400 | $100,000 | -$7,600 |
| $5,000,000 | $238,600 | $240,000 | -$1,400 |
| $7,000,000 | $595,560 | $550,000 | $45,560 |
| $10,000,000 | $1,310,240 | $1,100,000 | $210,240 |
| $15,000,000 | $2,953,400 | $2,090,000 | $863,400 |
| $25,000,000 | $6,453,400 | $4,090,000 | $2,363,400 |
At modest sizes the two periods are close, because the first million above the exclusion is taxed at the same rate and the earlier exclusion is a little higher. The gap opens once the taxable estate passes $1,000,000 and becomes large for big estates, where the top rate falls from 35 % to 20 %. Pages that print a single Washington figure for 2026 are therefore right for only half of the year. The calculator asks for the half of the year under "More options".
Washington tax, second half of 2026
Washington estate tax for a death in 2026
$390,000
| Exemption or threshold | $3,000,000 |
| Amount above it | $3,000,000 |
| State estate tax | $390,000 |
| Return due | 9 months after death |
Filing: gross estate, wherever located
The Department of Revenue requires a return when the gross value of all the person's property, wherever it is, exceeds the filing threshold, and the person was domiciled in Washington or owned real estate or tangible property in Washington. The threshold is the same figure as the exclusion in each period, and it is measured before deductions, so an estate with large debts can have to file and owe nothing. A return is required even when no tax is due.
Married couples have a filing relief since 2025: the personal residence that passes to the surviving spouse can be left out when testing whether a return is needed, provided both spouses lived in it for at least six months of the year before death and no other election requires a return. It only affects the filing test; if the rest of the estate is above the threshold, the house is counted in full.
No portability
The Department's estate tax FAQ is explicit: Washington law does not have, nor does it incorporate, the federal portability provisions, and each estate is entitled to the exclusion of its own date of death. A couple who leave everything to each other use the marital deduction at the first death and only one exclusion at the second. Estate lawyers can use a trust at the first death to keep the first exclusion; the figures are on married couples and state estate tax.
Property in Washington and elsewhere
An estate with property in other states first computes the tax as if everything were Washington property, then apportions it on Addendum 4 (apportionment for out-of-state property). For a Washington resident, out-of-state property is real estate and tangible property located elsewhere; intangible property such as accounts and securities follows the domicile and stays Washington property. For a nonresident, everything is out of state except Washington real estate and tangible property.
| Situation | Gross estate | Washington part | Washington tax |
|---|---|---|---|
| Resident, all in Washington | $6,000,000 | $6,000,000 | $390,000 |
| Resident with a $1,200,000 cabin in Idaho | $6,000,000 | $4,800,000 | $312,000 |
| Oregon resident, $2,000,000 Seattle condo | $9,000,000 | $2,000,000 | $202,222 |
The Oregon resident in the last line also files in Oregon on the rest of the estate (Oregon estate tax).
Paying, and the 2027 question
The return, or a request for a six-month extension with an estimated payment, is due 9 months after death. An extension to file does not extend the time to pay: interest accrues daily on any tax unpaid after the 9-month date.
For 2027 the sources do not agree. The Department of Revenue writes that the $3,000,000 exclusion "is not set to increase going forward due to an expired CPI in the statute", and its table lists $3,000,000 for 2027 and after. The text of chapter 209 contains an annual adjustment from 2027, based on the October consumer price index against October 2024 and rounded to the nearest thousand dollars. The Department and the statute read differently; the 2027 figure will be confirmed when published.