WA risk area
Tax exposure in Washington
State estate or inheritance tax rules and how they interact with federal thresholds.
Washington imposes an estate tax with a filing threshold/exclusion amount that is indexed and updated annually.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- For decedents dying in 2026, the filing threshold and exclusion amount are $3,076,000.
- For decedents dying July 1, 2025 through December 31, 2025, the exclusion amount is $3,000,000.
- Estate tax rates for deaths on or after July 1, 2025 range from 10% to 35%.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Questions to consider
Questions this risk area helps you evaluate in Washington
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Washington imposes an estate tax with a filing threshold/exclusion amount that is indexed and updated annually.
- For decedents dying in 2026, the filing threshold and exclusion amount are $3,076,000.
- For decedents dying July 1, 2025 through December 31, 2025, the exclusion amount is $3,000,000.
- Estate tax rates for deaths on or after July 1, 2025 range from 10% to 35%.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Sources
- https://dor.wa.gov/taxes-rates/other-taxes/estate-tax-tables
- https://dor.wa.gov/taxes-rates/other-taxes/estate-tax/estate-tax-faq
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Washington.