Updated October 5, 2026. Quick answer: No. Washington has no gift tax for a gift made in 2026. The Department of Revenue’s rule, WAC 458-57-105, says: “The state of Washington does not have a gift tax.” Washington does have an estate tax, and it reaches lifetime transfers only to the extent they are included in the federal gross estate. The federal annual exclusion is $19,000 per recipient for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Washington promissory note.
Washington gift tax at a glance
| Item | What the documents say |
|---|---|
| State gift tax | None |
| What the documents say | WAC 458-57-105 states that Washington does not have a gift tax |
| State estate or inheritance tax | Yes: a Washington estate tax (chapter 83.100 RCW), with an exclusion of $3,076,000 for deaths January 1 to June 30, 2026 and $3,000,000 from July 1, 2026 |
| Gifts made close to death | Lifetime transfers are taxed only to the extent included in the federal gross estate |
| Federal annual exclusion, 2026 | $19,000 per recipient |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Source | Washington Department of Revenue (WAC); Washington Department of Revenue; Washington State Legislature; IRS Revenue Procedure 2025-32 |
What the Washington documents say
The rule’s paragraph on lifetime transfers says that “lifetime transfers only to the extent included in the federal gross estate” are reached by the Washington estate tax, then states that there is no gift tax.
Estates, inheritances and gifts near death in Washington
The Department’s estate tax page says “The filing threshold and exclusion amount is set at $3,000,000” for decedents passing away on or after July 1, 2026; for January 1 through June 30, 2026 it is $3,076,000. The statute, RCW 83.100.040, says a tax “is imposed on every transfer of property located in Washington”.
What applies to a gift from a Washington resident
Federal gift tax is separate and applies wherever you live. The IRS says gifts “not more than the annual exclusion for the calendar year” are generally not taxable gifts, and Revenue Procedure 2025-32 sets the 2026 annual exclusion at “the first $19,000 of gifts to any person”. The same procedure puts the basic exclusion amount at “$15,000,000 for calendar year 2026”. The IRS adds that “The donor is generally responsible for paying the gift tax”.
An illustration: a $50,000 gift to one child in 2026 is $31,000 above the federal annual exclusion, and Washington adds no gift tax of its own on top of that. CMG’s gift tax limit and Form 709 who must file pages explain the federal side, and how Washington taxes 401(k) and IRA withdrawals covers a gift of retirement money.
Common mistakes
- Concluding that no gift tax means no Washington tax on a large lifetime transfer; what is included in the federal gross estate can reach the Washington estate tax.
- Assuming the state answer settles the federal one, or the answer for a gift of property located in another state.
Related: the federal gift tax limit, gift tax by state, Washington estate tax, and Washington probate cost.
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Answer againSources
- WAC 458-57-105 Nature of estate tax, definitions: https://app.leg.wa.gov/wac/default.aspx?cite=458-57-105
- Estate tax: https://dor.wa.gov/taxes-rates/other-taxes/estate-tax
- RCW 83.100.040 Imposition of tax: https://app.leg.wa.gov/rcw/default.aspx?cite=83.100.040
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Frequently asked questions on gift taxes (Internal Revenue Service): https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.