State estate tax
Washington estate tax in 2026
Checked against state sources 2026-10-21 · Gregory Garone, CEPA®
Short answer: Yes. For deaths from January 1 to June 30, 2026, Washington taxes estates above $3,076,000 at rates up to 35%, the highest of any state. For deaths on or after July 1, 2026, ESSB 6347 cuts the top rate to 20% and resets the exclusion.
Washington at a glance
| Tax type | Estate tax |
|---|---|
| Estate tax exemption, 2026 deaths | $3,076,000 (deaths Jan. to June 2026) |
| Top rate | 35% before July 1; 20% after |
| Portability to a surviving spouse | No |
How the Washington estate tax works
- For deaths from July 1, 2025 through June 30, 2026, rates run from 10% to 35%, with the exclusion at $3,076,000 for 2026 deaths.
- ESSB 6347, passed in March 2026, sets rates of 10% on the first $1 million of taxable estate rising to 20% above $9 million, for deaths on or after July 1, 2026.
- Commentary on the new law reports the exclusion for those deaths as $3,000,000. Confirm the exclusion for a specific date of death with the Washington Department of Revenue.
- Washington has no portability and no gift tax.
Planning points
- The date of death decides which rate schedule applies, so 2026 estates need to be checked against the right half of the year.
- Washington offers a deduction for qualified family-owned business interests. Owners should confirm eligibility early, because it has ownership and post-death participation requirements.
- Lifetime gifts reduce a Washington estate, since Washington has no gift tax and no gift add-back.
Common questions
Does Washington have an estate tax in 2026?
Yes. For deaths from January 1 to June 30, 2026, Washington taxes estates above $3,076,000 at rates up to 35%, the highest of any state. For deaths on or after July 1, 2026, ESSB 6347 cuts the top rate to 20% and resets the exclusion.
What changed in Washington's estate tax in 2026?
ESSB 6347 lowered the rates for deaths on or after July 1, 2026, with a top rate of 20% instead of 35%. It also changed the exclusion for those deaths.
Does Washington have a gift tax?
No. Lifetime gifts are not taxed by Washington and are not added back to the estate.
Sources and limitations
Other states
Planning around Washington tax?
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