WASHINGTON INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Washington inheritance and estate tax calculator
Washington has no inheritance tax, but it taxes estates over $3,000,000 at rates from 10% to 20% of the amount over it for deaths from July 1, 2026. For deaths earlier in 2026 the exclusion is $3,076,000 and rates reach 35%. On a $4,000,000 estate with nothing left to a spouse or charity and a death from July 1, Washington estate tax is $100,000, 2.5% of the estate. No federal estate tax is due on an estate under the $15,000,000 federal exclusion.
Tax on the estate
- Total estate and inheritance tax
- $100,000.00
- Federal estate tax
- $0.00
- Washington estate tax
- $100,000.00
- Washington exemption
- $3,000,000.00
Washington and federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts, for a death from July 1, 2026; under each estate, the Washington tax for a death before July 1. Federal tax is figured after deducting the state tax.
| Estate | Federal estate tax | Washington estate tax |
|---|---|---|
| $3,000,000Before July 1: $0 | $0 | $0 |
| $4,000,000Before July 1: $92,400 | $0 | $100,000 |
| $10,000,000Before July 1: $1,310,240 | $0 | $1,100,000 |
| $15,000,000Before July 1: $2,953,400 | $0 | $2,090,000 |
| $25,000,000Before July 1: $6,453,400 | $2,364,000 | $4,090,000 |
Washington inheritance and estate tax questions
Does Washington have an inheritance tax?
No. Washington has no inheritance tax, but it taxes estates over $3,000,000 at rates from 10% to 20% of the amount over it for deaths from July 1, 2026. For deaths earlier in 2026 the exclusion is $3,076,000 and rates reach 35%.
How much is Washington estate tax on a $4,000,000 estate?
With nothing left to a spouse or charity and a death from July 1, a $4,000,000 estate owes $100,000 of Washington estate tax and a $10,000,000 estate owes $1,100,000. Neither owes federal estate tax, which starts above $15,000,000.
Why does Washington estate tax depend on the date of death?
A 2026 law cut the rates from July 1. A $4,000,000 estate owes $100,000 for a death from July 1, 2026, and $92,400 for a death earlier in the year.
Can a small Washington estate skip probate?
Yes. When the probate estate is worth $100,000 or less after liens, heirs can collect it by affidavit 40 days after death.
What the calculator leaves out
- The calculator assumes the decedent lived in the state and all property is there; property elsewhere reduces the tax by apportionment.
- Washington's farm and family-owned business deductions are not applied.
- Deaths before July 1, 2026 use a $3,076,000 exclusion and rates up to 35%; deaths from July 1 use $3,000,000 and rates up to 20%.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.