WashingtonWashington uses a $3 million estate tax exclusion with inflation adjustments
For deaths on or after July 1, 2026, Washington calculates estate taxes using a $3 million exclusion and graduated rates that rise with estate value.
What it does
For people who die on or after July 1, 2026, Washington uses a $3 million estate tax exclusion. The amount is adjusted each year for inflation starting in 2027.
For people who die on or after July 1, 2026, the printed tax rates range from 10% to 20%, with higher rates applying to larger taxable estates.
Argument forA $3 million exclusion that rises with inflation could keep some estates from owing tax as prices increase.
Argument againstYearly inflation adjustments could make it harder for families to predict how much of an estate will be taxed.
More detail
Washington uses a $3 million amount that estates can exclude from the estate tax calculation. The exclusion applies to Washington estate tax calculations and depends on when the person died. The exclusion is subtracted when calculating the taxable estate, along with certain allowed deductions. The $3 million amount applies to deaths on or after July 1, 2026. Annual adjustments begin for deaths in 2027 and use the October consumer price index; the amount does not decrease.
Washington applies graduated tax rates to taxable estates. The tax applies to transfers of property located in Washington, including intangible property owned by a Washington resident. The rates increase by steps as the taxable estate grows. If an estate includes property outside Washington, the tax is reduced based on the share of the estate located in Washington; qualifying farm property is left out of that calculation. This rate schedule applies to estates of people who die on or after July 1, 2026. The law takes effect June 11, 2026.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 24Effective date 6/11/2026.Latest
- Mar 24Chapter 209, 2026 Laws.Major
- Mar 24Governor Bob Ferguson signed.Became Law
- Mar 13Delivered to Governor.To Governor
- Mar 12Speaker signed.Major
- Vote recorded Final Passage as Amended by the House (#5). Result: pass.Upper
- Mar 12President signed.Passed House
- Mar 12Passed final passage; yeas, 39; nays, 10; absent, 0; excused, 0.Passed Senate
- Mar 12Senate concurred in House amendments.
- Mar 11Third reading, passed; yeas, 85; nays, 8; absent, 0; excused, 5.Minor
- Vote recorded Final Passage as Amended by the House (#39). Result: pass.Lower
- Mar 11Rules suspended. Placed on Third Reading.Minor
- Mar 11Floor amendment(s) adopted.
- Mar 11Committee amendment not adopted.Minor
- Mar 6Rules Committee relieved of further consideration. Placed on second reading.Minor
- Mar 2Referred to Rules 2 Review.Minor
- Mar 2Minority; without recommendation.Minor
- Mar 2FIN - Majority; do pass with amendment(s).Minor
- Mar 2Executive action taken in the House Committee on Finance at 8:00 AM.
- Feb 26Public hearing in the House Committee on Finance at 8:00 AM.
- Feb 17First reading, referred to Finance.Minor
- Feb 16Third reading, passed; yeas, 38; nays, 11; absent, 0; excused, 0.Minor
- Vote recorded 3rd Reading & Final Passage (#10). Result: pass.Upper
- Feb 16Rules suspended. Placed on Third Reading.Minor
- Feb 16Floor amendment(s) adopted.
- Feb 12Placed on second reading by Rules Committee.Minor
- Feb 9Passed to Rules Committee for second reading.
- Feb 9Minority; without recommendation.Minor
- Feb 9Minority; do not pass.Minor
- Feb 9WM - Majority; do pass.Minor
- Feb 9Executive action taken in the Senate Committee on Ways & Means at 10:30 AM.
- Feb 6Public hearing in the Senate Committee on Ways & Means at 1:30 PM.
- Feb 4First reading, referred to Ways & Means.Introduced
Taxes & Budget