Updated October 5, 2026. Quick answer: No. Washington has no inheritance tax for a death in 2026. The state’s rule on the nature of its estate tax says “The estate tax is neither a property tax nor an inheritance tax”. Washington does levy an estate tax.
Washington inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Department of Revenue’s rule says the estate tax is neither a property tax nor an inheritance tax, and the state is not on the EDR list of inheritance-tax states |
| State estate tax | Yes: a Washington estate tax (chapter 83.100 RCW); the filing threshold and exclusion is $3,076,000 for deaths from January 1 to June 30, 2026 and $3,000,000 for deaths on or after July 1, 2026 |
| Source | Washington Legislature / Department of Revenue; Washington Department of Revenue; IRS Revenue Procedure 2025-32 |
What the Washington documents say
WAC 458-57-005, the Department of Revenue’s rule on the nature of the Washington estate tax, says “The estate tax is neither a property tax nor an inheritance tax”. The rule adds that it is a tax on the transfer of the entire taxable estate, not on any heir’s share.
The Legislature’s 2025 EDR Tax Handbook lists the states that levy inheritance taxes: “Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania levy inheritance taxes”. Washington is not among them.
What an heir in Washington still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. Washington does levy an estate tax. The Department of Revenue says “The filing threshold and exclusion amount is set at $3,076,000 for decedents passing away between January 1, 2026 and June 30, 2026”, and at $3,000,000 for deaths on or after July 1, 2026. CMG’s Washington estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: Washington 401(k) and IRA withdrawals, the inherited IRA RMD calculator and Washington probate cost cover the rest.
How current the Washington documents are
Read on October 5, 2026: WAC 458-57-005 Nature of estate tax, definitions (Washington Legislature / Department of Revenue, dated 2006); Estate tax (Washington Department of Revenue, dated 2026).
What the documents do not say
- No Washington document read says “Washington has no inheritance tax” in so many words. The Department’s rule says the estate tax is not an inheritance tax. The Florida Legislature’s 2025 EDR Tax Handbook says “Kentucky, Maryland, Nebraska, New Jersey, and Pennsylvania levy inheritance taxes”, which does not include Washington.
Common mistakes
- Treating Washington’s estate tax as a tax on the heir’s share; the rule says it falls on the transfer of the entire taxable estate.
Related: inheritance tax by state, Washington estate tax, Washington probate cost, and how Washington taxes 401(k) and IRA withdrawals.
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Answer againSources
- WAC 458-57-005 Nature of estate tax, definitions: https://app.leg.wa.gov/WAC/default.aspx?cite=458-57-005&full=true
- Florida Tax Handbook 2025 (Florida Legislature, Office of Economic and Demographic Research): https://edr.state.fl.us/Content/revenues/reports/tax-handbook/taxhandbook.pdf
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Estate tax: https://dor.wa.gov/taxes-rates/other-taxes/estate-tax
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
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.