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Enter your numbers and press Calculate to watch Washington's and the IRS's math work through your estate.
The full breakdown
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Where your estate goes
How Washington and federal estate taxes divide an estate of this size.
Washington tax by bracket
Each slice of the taxable amount is taxed at its own rate, following Washington's Table W.
How the Washington tax was calculated
How the federal tax was calculated
Due in nine months
If you're married
Filing, even with no tax
Paying over time
Washington estate tax at a glance, 2026
Sources: Washington State Department of Revenue estate tax pages and estate tax FAQ; WAC 458-57-105; IRS Instructions for Form 706.
Washington estate tax on example estates
Estimated tax for a single person dying on or after July 1, 2026, with no deductions beyond the exclusions and no lifetime taxable gifts. Federal tax reflects the deduction for Washington estate tax paid.
| Estate | Washington tax | Federal tax | Total | Effective rate |
|---|---|---|---|---|
| $3,000,000 | $0 | $0 | $0 | 0.0% |
| $4,000,000 | $100,000 | $0 | $100,000 | 2.5% |
| $5,000,000 | $240,000 | $0 | $240,000 | 4.8% |
| $6,500,000 | $470,000 | $0 | $470,000 | 7.2% |
| $8,000,000 | $730,000 | $0 | $730,000 | 9.1% |
| $10,000,000 | $1,100,000 | $0 | $1,100,000 | 11.0% |
| $15,000,000 | $2,090,000 | $0 | $2,090,000 | 13.9% |
| $20,000,000 | $3,090,000 | $764,000 | $3,854,000 | 19.3% |
| $30,000,000 | $5,090,000 | $3,964,000 | $9,054,000 | 30.2% |
Calculated from Washington State Department of Revenue Table W and IRS Table A.
What changed in 2025 and 2026
Washington changed its estate tax twice in about a year, so the rules depend on the date of death. If another calculator shows a 35% top rate, or a $2,193,000 or $3,076,000 exclusion, it may be using rules for an earlier period.
| Date of death | Exclusion | Rates | Business deduction (max) |
|---|---|---|---|
| Jan. 1, 2018 to June 30, 2025 | $2,193,000 | 10% to 20% | $2,500,000 |
| July 1 to Dec. 31, 2025 | $3,000,000 | 10% to 35% | $3,000,000 |
| Jan. 1 to June 30, 2026 | $3,076,000 | 10% to 35% | $3,076,000 |
| July 1, 2026 and after Current | $3,000,000 | 10% to 20% | $3,076,000 |
Source: Washington State Department of Revenue, Estate tax tables.
How does this calculator work?
It follows the same steps the Washington State Department of Revenue and the IRS use, with every figure taken directly from their published tables.
Adds up the estate
Your share of the business plus everything else you own, minus debts.
Applies Washington's tax
Checks the business deduction
Applies the federal tax
Verify it yourself
Washington's estate tax table
| Taxable amount | Rate | Tax owed |
|---|
Federal estate tax table
| Taxable amount over | Not over | Tax on the amount in the first column | Rate on the excess |
|---|
Estate tax questions business owners ask
What is the Washington estate tax exemption for 2026?
For deaths on or after July 1, 2026, Washington's exclusion is $3,000,000. For deaths from January 1 to June 30, 2026, it was $3,076,000. The Department of Revenue notes the amount is not set to increase going forward.
What are Washington's estate tax rates?
For deaths on or after July 1, 2026, rates run from 10% to 20% under the Department of Revenue's Table W, applied to the taxable estate above the exclusion. For deaths from July 1, 2025 through June 30, 2026, rates ran from 10% to 35%.
Is the Washington filing threshold based on the gross or net estate?
The filing threshold is based on the gross estate. A return can be required even when deductions reduce the tax owed to zero.
Does Washington have a gift tax or an inheritance tax?
No. Washington has no gift tax and no inheritance tax. Lifetime gifts are subject to Washington estate tax only to the extent they are included in the federal gross estate.
Can a family-owned business reduce Washington estate tax?
Possibly. Washington allows a qualified family-owned business interest deduction of up to $3,076,000. The business must be worth $6,000,000 or less and exceed 50% of the Washington taxable estate before the exclusion, and ownership, material participation, and qualified-heir requirements must also be met.
Can estate tax on a business be paid over time?
An estate with a closely held business that exceeds 35% of the adjusted gross estate may elect to pay the Washington tax attributable to the business in installments, consistent with section 6166 of the Internal Revenue Code. Interest still applies. Federal estate tax on a closely held business may also qualify for installments under section 6166.
Does life insurance count toward the estate?
It can. Under federal rules, the gross estate includes certain life insurance proceeds, even when they are payable to beneficiaries other than the estate. Ownership and beneficiary arrangements matter.
When is Washington estate tax due?
Washington's estate tax return and payment are due nine months after the date of death. An extension of time to file does not extend the time to pay, and unpaid tax accrues interest daily. The federal return and tax are also due within nine months.
How does federal estate tax interact with Washington's?
Washington estate tax paid is deductible in figuring the federal taxable estate. The federal tax applies the IRS's Table A, then subtracts the basic credit, which offsets the tax on the first $15,000,000 for 2026 deaths.
Is Washington's estate tax exemption portable between spouses?
No. Unlike the federal exemption, Washington's exclusion does not transfer to a surviving spouse. Property passing to a surviving spouse is deductible, which often defers the tax until the second death.
Do I owe Washington estate tax if I live outside Washington?
A nonresident may owe Washington estate tax if they own real estate or tangible personal property located in Washington and the estate exceeds the filing threshold.
Why do online calculators show different numbers?
Because the rules depend on the date of death. Washington used different exclusions and rates for deaths before July 1, 2025, from July 1, 2025 through June 30, 2026, and from July 1, 2026 onward. This calculator uses the rules for deaths on or after July 1, 2026.
Answers summarize the Washington State Department of Revenue and IRS sources linked on this page and are not tax or legal advice.
More Washington tax calculators
For business owners in Kitsap County
Washington's estate tax applies the same way in every county, but in Kitsap the numbers can add up faster than owners expect: a business, the building it operates from, and a home on or near the water can push an estate past Washington's $3,000,000 exclusion even when day-to-day life doesn't feel like a $3 million estate.
Walters Wealth Management is a family-run practice in Poulsbo that works with business owners across Kitsap County on the questions this calculator raises: how the business would be valued, whether the family-owned business deduction could apply, and where the cash would come from in the nine months after a death. We do this alongside your CPA and estate planning attorney.
Important information about this calculator
This calculator is provided by Walters Wealth Management for general educational purposes only. It produces a simplified, hypothetical estimate of Washington State and federal estate tax based solely on the amounts you enter and on figures published by the Washington State Department of Revenue and the Internal Revenue Service.
The estimate assumes a single decedent who was a U.S. citizen and Washington resident dying in 2026, with no lifetime taxable gifts, no unused exclusion received from a predeceased spouse, and no deductions other than those described. For married couples, it estimates the tax at the second death, assuming assets are split evenly as community property, values don't change, the surviving spouse dies under the same 2026 rules, and the executor elects federal portability at the first death. The credit shelter trust comparison assumes a trust is funded at the first death with up to Washington's exclusion amount from the first spouse's half. It does not calculate estate taxes in other states, and it does not account for every asset, deduction, credit, valuation method, election, or circumstance that can affect an estate, including the timing of death, administration expenses, or future changes in law. Eligibility for Washington's qualified family-owned business interest deduction depends on requirements this calculator cannot verify.
Actual tax owed may differ materially from this estimate. Results are not a guarantee and are not tax, legal, or investment advice. Tax laws and figures change; please verify current figures with the Department of Revenue and the IRS, and consult a qualified tax professional or attorney before making decisions.