Washington · Estate planning

Washington Estate Tax and Inheritance Tax Rules

Washington imposes a state estate tax. Under Chapter 209, Laws of 2026, the applicable exclusion amount is $3,000,000 for estates of decedents dying on or after July 1, 2026; estates of decedents dying January 1, 2026 through June 30, 2026 used $3,076,000.

2 rules checked against governing sourcesSources checked through Jul 3, 2026Inspect the coverage gate

Answer first, sources attached

The two state transfer-tax questions to check first

State estate and inheritance taxes are separate from the federal estate tax and from income-tax consequences. Start with the current state treatment and source.

Tax on the estate

State estate tax

Washington Chapter 209, Laws of 2026 (ESB 6347), amending RCW 83.100.020 and RCW 83.100.040; Washington Department of Revenue estate-tax 2026 exclusion materials.

Verified Jul 3, 2026 · Next review by Jul 3, 2027

Tax on beneficiaries

State inheritance tax

No current Washington inheritance tax. Washington DOR states Washington does not have an inheritance tax and does have an estate tax; the inheritance tax was repealed and replaced by estate tax effective January 1, 1982.

Washington Department of Revenue, Estate tax FAQ, Does the state of Washington have an inheritance or estate tax?

Verified Jul 3, 2026 · Next review by Jul 3, 2027

What changes the answer

The statewide rule is the starting point

Date of deathThresholds, rates, and repeal or phase-in rules are date-sensitive.
Domicile and property locationA state may treat residents and in-state property differently.
Beneficiary relationshipInheritance-tax treatment can depend on the recipient’s relationship to the decedent.
Federal and income-tax rulesFederal estate tax, basis, retirement accounts, and trust income remain separate analyses.

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This page reports source-linked state rules and review dates. It does not calculate a deadline, determine eligibility, select a procedure, value a claim, or apply law to an individual situation. Verify the cited authority, local procedure, and current law before relying on a rule.