Washington Estate Tax: Threshold & Rates

Quick answer: for a death on or after July 1, 2026, the exemption is $3,000,000 and rates run 10% to 20%. Run your own numbers in the Washington estate tax calculator.

The current bracket table, in full

Straight from the Senate Bill Report on ESB 6347: for estates of decedents dying on or after July 1, 2026, the estate tax rates are $0-$1,000,000 at 10%, $1,000,000-$2,000,000 at 14%, $2,000,000-$3,000,000 at 15%, $3,000,000-$4,000,000 at 16%, $4,000,000-$6,000,000 at 18%, $6,000,000-$7,000,000 at 19%, $7,000,000-$9,000,000 at 19.5%, and $9,000,000 and up at 20%. Each bracket applies only to the dollars within that range, not the entire estate.

A rate hike that lasted exactly one year

The 2025 Legislature raised the top marginal rate to 35% — briefly the highest state estate tax rate in the country — for deaths on or after July 1, 2025, while also raising the exemption from $2,193,000 to $3,000,000. In 2026, ESB 6347 reversed the rate increase for deaths on or after July 1, 2026, restoring the exact pre-2025 10%-20% schedule while keeping the higher $3,000,000 exemption in place.

Why the exemption briefly touched $3,076,000

For deaths between January 1 and June 30, 2026, the exemption was $3,076,000 — one inflation adjustment under the old CPI formula, applied before that formula effectively broke. For deaths on or after July 1, 2026, the exemption resets to a flat $3,000,000.

The exemption is now frozen, not indexed

The Department of Revenue states the $3,000,000 figure is not set to increase going forward, because the statute's inflation adjustment depends on a Seattle-area consumer price index series the U.S. Bureau of Labor Statistics stopped publishing. Unless that data resumes, this exemption stays exactly where it is — a frozen number in a state with rising home values.

Facing probate in Washington?

A local probate attorney can review your estate — many offer a free consultation.

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Non-residents who own Washington real estate or tangible property must also file if their gross estate, wherever located, exceeds the exemption — the tax owed is then apportioned to the share of the estate actually located in Washington.

Threshold & rates — frequently asked questions

What is the exact Washington estate tax bracket table for deaths on or after July 1, 2026?

$0-$1M at 10%, $1M-$2M at 14%, $2M-$3M at 15%, $3M-$4M at 16%, $4M-$6M at 18%, $6M-$7M at 19%, $7M-$9M at 19.5%, and above $9M at 20%, all applied to the Washington taxable estate above the $3,000,000 exemption.

Why did the top rate go from 20% to 35% and back to 20% within about a year?

The 2025 Legislature raised the top rate to 35% (then the highest in the nation) for deaths on or after July 1, 2025, and raised the exemption to $3,000,000. In 2026, ESB 6347 reversed the rate increase for deaths on or after July 1, 2026, restoring the pre-2025 10%-20% schedule while keeping the higher exemption.

Why is the exemption different for the first half of 2026?

For deaths between January 1 and June 30, 2026, the exemption was $3,076,000, reflecting one inflation adjustment under the old CPI formula before that formula effectively expired and the exemption was reset to a flat $3,000,000 for deaths on or after July 1, 2026.

Will the exemption increase again in future years?

Not automatically. The Department of Revenue states the $3,000,000 figure is not set to increase going forward, because the statute's inflation formula relies on a consumer price index series the federal government stopped publishing.

This page provides general guidance only and is not legal or tax advice. Based on RCW 83.100.020, RCW 83.100.040, as amended by ESB 6347 (2026). Confirm current figures with the Washington Department of Revenue or a licensed attorney before acting.