Washington Estate Tax Calculator (2026): Estimate What the Estate Owes
Figures verified October 17, 2026 against Washington Department of Revenue · Update log
Short answer
Yes. For deaths in 2026, Washington taxes estates over $3,000,000 at 10% to 20%. Washington changed its law mid-2026: deaths from January to June use a $3,076,000 exclusion and rates up to 35%; deaths from July 1 use $3,000,000 and rates up to 20%. The executor files the Washington estate tax return and pays from the estate, due 9 months after the date of death. Federal estate tax applies only above $15 million, so most estates that owe Washington tax owe nothing federally.
Washington estate tax calculator
Enter values at the date of death. Rough numbers are fine; type 450000, 450k or 2.5m. Leave anything that does not apply blank.
Washington changed its law mid-year. For deaths from January 1 to June 30, 2026 the exclusion was $3,076,000 with rates up to 35%. For deaths on or after July 1, 2026 it is $3,000,000 with rates up to 20%. Washington is a community property state, so for property the couple owned as community property, enter only the person's half.
How the Washington estate tax is calculated
The starting point is the taxable estate: everything the person owned at death (the gross estate), minus debts and mortgages, funeral and administration costs, and what passes to a surviving spouse or to charity. The house, bank and brokerage accounts, retirement accounts, business interests and life insurance the person owned all count, including accounts that pass straight to a named beneficiary.
Washington subtracts the $3,000,000 exemption from the taxable estate and applies its graduated rates to what is left, slice by slice.
Deaths on or after July 1, 2026 (exclusion $3,000,000)
| Taxable estate over | Up to | Rate on that slice |
|---|---|---|
| $3,000,000 | $4,000,000 | 10% |
| $4,000,000 | $5,000,000 | 14% |
| $5,000,000 | $6,000,000 | 15% |
| $6,000,000 | $7,000,000 | 16% |
| $7,000,000 | $9,000,000 | 18% |
| $9,000,000 | $10,000,000 | 19% |
| $10,000,000 | $12,000,000 | 19.5% |
| $12,000,000 | and above | 20% |
Deaths from January 1 to June 30, 2026 (exclusion $3,076,000)
| Taxable estate over | Up to | Rate on that slice |
|---|---|---|
| $3,076,000 | $4,076,000 | 10% |
| $4,076,000 | $5,076,000 | 15% |
| $5,076,000 | $6,076,000 | 17% |
| $6,076,000 | $7,076,000 | 19% |
| $7,076,000 | $9,076,000 | 23% |
| $9,076,000 | $10,076,000 | 26% |
| $10,076,000 | $12,076,000 | 30% |
| $12,076,000 | and above | 35% |
Worked example: a $6.3 million Washington estate
A Bellevue homeowner dies with a $2.5 million house, $2.4 million of brokerage accounts, a $1.1 million retirement account and a $300,000 life insurance policy, all his separate property. Debts are $100,000 and costs $200,000.
Step by step
| Everything the person owned (gross estate) | $6,300,000 |
| Debts and mortgages | − $100,000 |
| Funeral and administration costs | − $200,000 |
| Taxable estate | $6,000,000 |
| State exemption (2026 deaths) | $3,000,000 |
| Estimated state estate tax | $390,000 |
Bracket by bracket
Washington rates applied to the amount over the exemption. Amounts are shown in estate dollars.
| Slice of the estate | Amount | Rate | Tax |
|---|---|---|---|
| $3,000,000 to $4,000,000 | $1,000,000 | 10% | $100,000 |
| $4,000,000 to $5,000,000 | $1,000,000 | 14% | $140,000 |
| $5,000,000 to $6,000,000 | $1,000,000 | 15% | $150,000 |
| Total from the brackets | $390,000 | ||
Result: Washington estate tax of $390,000, or 6.5% of the $6,000,000 taxable estate. No federal estate tax, because the estate is under $15 million. Washington requires a return when the gross estate, before deductions, is over the exclusion for the date of death ($3,076,000 for January to June 2026 deaths, $3,000,000 from July 1, 2026), even if no tax is due.
The same estate for a death in March 2026: Washington tax of $407,080, an extra $17,080.
Ways the number can change
- The date of death. Two different 2026 tables apply. For deaths from January 1 to June 30, 2026 the exclusion is $3,076,000 and rates run from 10% to 35%; from July 1, 2026 the exclusion is $3,000,000 and rates run from 10% to 20%.
- Community property. Washington is a community property state. Only the person's half of community property is in their estate, so enter half the value of property the couple owned as community property.
- Family-owned business deduction. A qualified family-owned business can take an extra deduction (the Department of Revenue publishes the maximum), and closely held businesses can ask for an installment plan.
- A return even when no tax is due. The filing threshold is based on the gross estate before deductions, so an estate over the exclusion files even if debts and deductions bring the tax to zero.
- Values at the date of death. The return uses appraised fair market values on the date of death. A house or business valued differently from your estimate moves the tax, at the Washington rate on that slice.
What the executor files, and when
- Washington estate tax return: due 9 months after the date of death. Washington requires a return when the gross estate, before deductions, is over the exclusion for the date of death ($3,076,000 for January to June 2026 deaths, $3,000,000 from July 1, 2026), even if no tax is due.
- File the Washington estate tax return and pay through My DOR, within 9 months. A 6-month extension to file is available, but interest runs on unpaid tax after 9 months. Washington Department of Revenue.
- Federal Form 706: only if the estate is over $15 million, or to elect portability for a surviving spouse. Due 9 months after the date of death (an automatic 6-month extension to file is available on Form 4768).
Optional: get help filing
Get a flat-fee quote to file the Washington estate tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Washington estate tax returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
How much is Washington estate tax on a $4 million estate?
About $100,000 on a $4,000,000 taxable estate, and about $390,000 on $6,000,000 for deaths from July 1, 2026 (for January to June 2026 deaths: about $92,000 and $407,000). That assumes a Washington resident with everything in Washington and no lifetime gifts. The taxable estate is what is left after debts, funeral and administration costs, and what goes to a spouse or charity.
Who files the Washington estate tax return, and when is it due?
The executor (personal representative) files Washington estate tax return, due 9 months after the date of death. File the Washington estate tax return and pay through My DOR, within 9 months. A 6-month extension to file is available, but interest runs on unpaid tax after 9 months.
Does the estate have to file if it owes no Washington tax?
Washington requires a return when the gross estate, before deductions, is over the exclusion for the date of death ($3,076,000 for January to June 2026 deaths, $3,000,000 from July 1, 2026), even if no tax is due.
Which Washington table applies to a 2026 death?
It depends on the date of death. January 1 to June 30, 2026: $3,076,000 exclusion, rates 10% to 35%. July 1, 2026 or later: $3,000,000 exclusion, rates 10% to 20%. The Department of Revenue lists $3,000,000 for 2027 and later.
Is there a Washington inheritance tax?
No. Washington has an estate tax, paid by the estate, not an inheritance tax on heirs.
Are life insurance and retirement accounts part of the estate?
Yes. Retirement accounts count at their full balance, and life insurance counts if the person owned the policy or it paid the estate, even when a named beneficiary receives the money. Income tax on withdrawals from an inherited IRA is separate and is paid by the heir.
Will the estate owe federal estate tax as well?
Only if it is over $15,000,000 for 2026 deaths. Washington's exemption is $3,000,000, so many estates owe Washington tax and no federal tax. The Washington tax paid is deductible on the federal return.
How accurate is this calculator?
It uses Washington's official rate table for 2026 deaths. It assumes the person lived in Washington with everything located there, and it uses the values you enter. The real return uses appraised values at the date of death and can include items it does not model, such as property in other states, state-only elections and credits for tax paid to other states.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.