Washington to Arizona Retirement Taxes (2026): Every Tax That Changes

Updated July 25, 2026. Quick answer (2026): Moving from Washington to Arizona in retirement, you would start paying state income tax on withdrawals that Washington currently exempts entirely. Four separate taxes change when you move — state income tax on withdrawals, state estate tax, state inheritance tax, and what probate costs your heirs. Most comparisons only price the first one.

Whether the state you leave still taxes your pension is answered here: does Washington tax out-of-state pensions.

Washington vs Arizona: every tax that changes

Every cell is quoted from our statute-cited 51-jurisdiction dataset. Download the full dataset as CSV.

1. What changes on your annual tax bill

This move costs you on income tax, it does not save you. Washington exempts retirement withdrawals: Not taxed (no personal income tax). Arizona does not: Private pensions, 401(k), and IRA distributions fully taxable at 2.5%. On $100,000 of withdrawals a year, you would go from $0 of state income tax to a flat 2.5% bill. Anyone quoting you a saving on this corridor is comparing wage-earner tax rates, not retiree treatment.

2. What changes at death: state estate tax

This is usually the larger number. Washington levies an estate tax — yes – 2026 applicable exclusion per WA DOR tables: $3,076,000 for deaths 1/1/2026-6/30/2026, then $3,000,000 for deaths on/after 7/1/2026 (RCW 83.100.020(1)(a)(xi) provides an annual inflation adjustment for deaths in 2027 and later, but the Department of Revenue states the exclusion “is not set to increase going forward due to an expired CPI in the statute” and lists $3,000,000 for 2027 and after). Rates: 10% to a top rate of 35% (on taxable amount over $9,000,000) for deaths 7/1/2025 through 6/30/2026; for deaths on/after 7/1/2026 the schedule is 10% to a top rate of 20% (over $9,000,000) under RCW 83.100.040(2)(a)(iii) (Laws of 2026, ch. 209), and Arizona levies none (none). Establishing domicile in Arizona removes that exposure for assets that are not Washington real property.

3. What changes at death: state inheritance tax

Neither state levies an inheritance tax. Washington: none Arizona: none

4. The one nobody prices: what probate costs your heirs

Washington uses a reasonable-fee fee model (No percentage schedule: personal representative receives ‘such compensation as the court shall deem just and reasonable’ (RCW 11.48.210); attorney fees likewise reasonable. Nonintervention powers (RCW 11.68) keep most administrations out of court supervision.); Arizona uses a reasonable-fee model (UPC state: reasonable compensation for PR and attorneys (A.R.S. §14-3719); no percentage schedule.). Filing fees — Washington: $200 statutory probate filing fee (RCW 36.18.020) plus county surcharges — typically ~$240 total (some counties $240-$290). Arizona: ~$306 initial probate filing (Maricopa County Clerk of Superior Court); varies modestly by county

Full detail: probate cost by state and small-estate limits by state.

Does this actually apply to you?

Below $1,000,000 no US state estate tax applies anywhere — Oregon has the lowest threshold in the country and that is where it starts. So for most estates the whole “escape the death tax” framing is irrelevant, and the only thing that changes when you move is your annual income tax. Here is exactly where the line falls for this pair:

Thresholds are the figures in force for deaths on or after July 1, 2026 and apply to the taxable estate. Washington’s exclusion was $3,076,000 for deaths January 1 to June 30, 2026. Federal estate tax is separate and far higher. Test your own number with the comparison tool.

Probate cost in each state, specifically

Washington uses a “reasonable fee” standard with no schedule, and its small-estate route does not clear a solely owned house. Arizona uses a “reasonable fee” standard with no schedule, and its small-estate route can reach real property under a statutory cap. The two states differ on that question, which is exactly the kind of thing a move changes. Full figures with the governing statute, the court filing fee and the small-estate threshold: Washington probate cost and Arizona probate cost.

Four taxes, two states, one order of operations

Everything above changes together: what Washington stops taking on withdrawals, what Arizona does not take at death, and what probate costs in each. The order you do things in — when you establish domicile, when you convert, when you retitle property — changes the total, and some of it cannot be undone afterwards. If a move is genuinely on the table, here is what to look for in an advisor who knows both Washington and Arizona. If you would rather price it yourself first, the two-state comparison tool is free and asks for no email.

Will Washington still tax me after I move to Arizona?

Not on your retirement withdrawals, once you genuinely change domicile — but that is a harder test than a change of address, and what you leave behind stays in reach.

• Domicile is a test, not a mailing address. A departing state can and does audit residency. Days present, voter registration, driver’s licence, where your doctors and advisers are, and where you keep what you value all count.
• Real property left behind stays taxable. Keeping a home in Washington can keep part of the estate within reach of Washington rules even after you become an Arizona resident.
• A Roth conversion is taxed where you live in the year you convert. Sequencing a conversion after establishing the new domicile is often worth more than the annual saving — see how all 51 jurisdictions tax Roth conversions.

If you keep a home in Washington, what happens at death?

Changing domicile moves you. It does not move the house. Washington levies an estate tax, and it reaches a nonresident decedent’s real property situated there — so a home kept behind after the move stays within Washington’s reach even once Arizona is your legal home for every other purpose. For nonresidents the tax applies only to real and tangible personal property physically located in Washington.

The tax itself is apportioned: Washington figures the tax on the whole taxable estate after the full exclusion, then multiplies it by the ratio of Washington property to the total gross estate. The practical consequence is the part most summaries skip: the rate steps are set by the whole estate, not just the Washington property. Authority: WAC 458-57-125; DOR Addendum #4.

This is the exposure that survives a move, and it is the one worth pricing before the move rather than after. The house also stays within that state’s probate jurisdiction, so the estate faces a separate ancillary proceeding there on top of the probate where you live — the ancillary probate calculator prices that second proceeding. Confirm the current figures with the state revenue department or a licensed professional before acting — thresholds move, and the arithmetic depends on the whole estate, not just the house.

Full state detail

Every figure above is summarized. The complete statute-cited breakdown for each state: Washington retirement taxes and Arizona retirement taxes. To compare any other pair, start at the retirement tax relocation hub.

Widen the comparison

This page prices one corridor. To see every destination Washington retirees consider and every origin state moving to Arizona, start there instead. For any pair not covered, the retirement tax comparison tool runs all 51 jurisdictions, and the probate cost calculator works out what settling the estate costs in each.

Talking this through

Relocation timing, Roth conversion sequencing and estate exposure interact, and the order you do them in changes the total. If you want a second opinion, understand what it should cost first — see our advisor cost guide.

Figures verified against RCW 83.100.020, 83.100.040, 82.87.040, 11.62.010, 11.48.210 and 36.18.020, WAC 458-57-125, the Washington Department of Revenue income-tax FAQ, capital-gains and estate-tax pages, A.R.S. 43-1022, 14-3971 and 14-3719, Laws 2025 ch. 24 (HB 2116) and the Arizona Department of Revenue 2025 Form 140 booklet on September 30, 2026; the 2026 Arizona rate (2025 confirmed), the Arizona estate and inheritance tax statements, the HB 2116 effective-date wording, the Maricopa County filing fee, Washington county probate surcharges, the ESSB 5813 bill number, DOR Addendum #4 and the claim that Oregon has the lowest estate tax threshold in the nation were not re-checked.

Primary sources

• RCW 82.87 (capital gains excise
• retirement account exemption at RCW 82.87.050)
• RCW 83.100.040
• RCW 83.100.020
• Laws of 2025, ch. 421 (ESSB 5813)
• Laws of 2026, ch. 209 (RCW 83.100.040(2)(a)(iii))
• A.R.S. § 43-1022
• AZDOR: Identifying Other Taxable Income / Military Tax Filing
• RCW 11.48.210
• RCW 11.62.010
• RCW 36.18.020
• Ariz. Rev. Stat. §14-3719
• Ariz. Rev. Stat. §14-3971 (HB 2116, 2025)

Methodology: every figure is quoted from Clear Money Guide’s statute-cited 51-jurisdiction datasets, compiled from state statutes, session laws and revenue-department publications and adversarially verified in July 2026. Nothing here is personalized tax or legal advice. Confirm your own facts with a qualified adviser before you move.