WA estate risk
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.
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 to consider 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/
Background 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.
Optional next steps
Continue with related estate-risk context
Educational resources only. No forms and no legal advice.
Understand death-risk context for Washington
LifeRiskIQ gives broader mortality context that can help frame when estate planning becomes more urgent.
Understand retirement-risk context for Washington
RetirementRiskIQ explains how asset growth and longevity can increase estate complexity over time.
Review federal estate tax basics
IRS guidance on federal estate tax thresholds, filings, and definitions.