Updated October 7, 2026. Quick answer: Washington’s estate tax exclusion is $3,000,000 for deaths on or after July 1, 2026, and $3,076,000 for deaths January 1 through June 30, 2026. The 2027 figure is unsettled: the statute text carries a CPI adjustment for 2027, but the Department of Revenue says the amount is not set to increase. The federal exclusion is $15,000,000 for 2026.
Washington estate tax exemption: 2026 and 2027 at a glance
| Item | What the documents say |
|---|---|
| Exemption, 2026 deaths | $3,000,000 for deaths on or after July 1, 2026 ($3,076,000 for deaths January 1 through June 30, 2026) |
| How it is set | The statute text carries a Seattle-area CPI adjustment for 2027; the Department of Revenue says the amount is not set to increase |
| 2027 figure | Not published: the statute text and the Department’s page do not agree |
| Rates | 10% rising to 20% for deaths on or after July 1, 2026 |
| Return and deadline | Due nine months after death |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Sources | Washington State Legislature; Washington State Department of Revenue; IRS Revenue Procedure 2025-32 |
What changes in 2027
The Department of Revenue sets the exclusion at $3,076,000 for deaths from January 1 to June 30, 2026 and at $3,000,000 for deaths on or after July 1, 2026. The statute adds a 2027 rule: the $3,000,000 is multiplied by one plus the percentage by which the most recent October consumer price index (Seattle area) exceeds the October 2024 index, rounded to the nearest $1,000, and no adjustment is made if the result would not exceed the prior year’s amount. The Department’s page, however, says the amount is not set to increase going forward; the statute is the law, and the Department’s page already lists the $3,000,000 amount for deaths on or after July 1, 2026, so the statute and the Department’s page disagree about whether 2027 brings an adjustment.
Those two statements do not agree, and no 2027 figure is published. This page does not pick between them. A 2026 law also changed the rates, restoring a top rate of 20% for deaths on or after July 1, 2026 in place of the temporary 35%.
Washington estate tax rates for deaths on or after July 1, 2026
The statute prints this schedule, applied to the Washington taxable estate.
| Washington taxable estate over | Up to | Tax |
|---|---|---|
| $0 | $1,000,000 | 10.00% of excess over $0 |
| $1,000,000 | $2,000,000 | $100,000 + 14.00% of excess over $1,000,000 |
| $2,000,000 | $3,000,000 | $240,000 + 15.00% of excess over $2,000,000 |
| $3,000,000 | $4,000,000 | $390,000 + 16.00% of excess over $3,000,000 |
| $4,000,000 | $6,000,000 | $550,000 + 18.00% of excess over $4,000,000 |
| $6,000,000 | $7,000,000 | $910,000 + 19.00% of excess over $6,000,000 |
| $7,000,000 | $9,000,000 | $1,100,000 + 19.50% of excess over $7,000,000 |
| $9,000,000 | and over | $1,490,000 + 20.00% of excess over $9,000,000 |
Washington estate tax rates for deaths July 1, 2025 through June 30, 2026
For deaths in this period the statute printed a higher schedule, topping out at 35%.
| Washington taxable estate over | Up to | Tax |
|---|---|---|
| $0 | $1,000,000 | 10.00% of excess over $0 |
| $1,000,000 | $2,000,000 | $100,000 + 15.00% of excess over $1,000,000 |
| $2,000,000 | $3,000,000 | $250,000 + 17.00% of excess over $2,000,000 |
| $3,000,000 | $4,000,000 | $420,000 + 19.00% of excess over $3,000,000 |
| $4,000,000 | $6,000,000 | $610,000 + 23.00% of excess over $4,000,000 |
| $6,000,000 | $7,000,000 | $1,070,000 + 26.00% of excess over $6,000,000 |
| $7,000,000 | $9,000,000 | $1,330,000 + 30.00% of excess over $7,000,000 |
| $9,000,000 | and over | $1,930,000 + 35.00% of excess over $9,000,000 |
In the documents’ own words
- Estate tax (Washington State Department of Revenue): “set at $3,076,000 for decedents passing away between January 1, 2026 and June 30, 2026”
- Estate tax (Washington State Department of Revenue): “$3,000,000 for decedents passing away on or after July 1, 2026”
- RCW 83.100.020 Definitions (Washington State Legislature): “most recent October consumer price index exceeds the consumer price index for October 2024”
- Estate tax (Washington State Department of Revenue): “not set to increase going forward due to an expired CPI in the statute”
- Final Bill Report ESB 6347 (Washington State Legislature): “Undoing certain changes to the estate tax”
How this compares with the federal exemption
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”. CMG’s page on the federal exemption for 2027 is the federal estate tax exemption for 2027. The state figure on this page is not the federal one: it is the amount at which Washington starts to tax an estate.
What the documents do not say
- The Department of Revenue’s page and the statute text disagree about whether the amount adjusts for 2027; the documents give no date for a resolution.
- Portability of an unused exclusion is not addressed in the documents read.
Common mistakes
- Using $3,076,000 for a death after June 30, 2026; the exclusion is $3,000,000 from July 1, 2026.
- Using the 35% top rate; a 2026 law restored a 20% top rate for deaths on or after July 1, 2026.
Related: Washington estate tax (2026), estate tax by state, the federal estate tax exemption for 2027, Washington probate cost, and Washington retirement taxes.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare vetted advisors for estate planning
If your portfolio is $250,000 or more, this connects you (free, with no obligation to hire anyone) with 2 to 3 vetted advisors.
Before you start, what actually happens. The matching service is run by WiserAdvisor, an independent advisor-matching company. It opens on their site, asks for your ZIP code and a few questions, and matches you with 2 to 3 vetted advisors. It is free to you.
WiserAdvisor states the service is built for portfolios of $250,000 and above. By submitting, you consent to emails, phone calls and text messages from WiserAdvisor and up to three advisors, so expect to be contacted. Clear Money Guide may earn a referral payment for a qualifying completed form, whether or not you ever hire anyone.
Opens on WiserAdvisor’s site in a new tab.
See how an advisor plans your estate
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- RCW 83.100.020 Definitions: https://app.leg.wa.gov/RCW/default.aspx?cite=83.100.020
- RCW 83.100.040 Estate tax imposed: Amount of tax: https://app.leg.wa.gov/RCW/default.aspx?cite=83.100.040
- Estate tax: https://dor.wa.gov/taxes-rates/other-taxes/estate-tax
- Final Bill Report ESB 6347: https://lawfilesext.leg.wa.gov/biennium/2025-26/Htm/Bill%20Reports/Senate/6347.E%20SBR%20FBR%2026.htm
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 7, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.