Washington State Estate Tax Calculator 2026 β $2.193M Exemption
Calculate Washington state estate tax for 2026. Uses the $2.193M exemption, no portability, and rates up to 20%. See WA tax vs federal and plan with no-portability strategies.
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Total value of all assets at death $
Mortgages, loans, funeral, admin costs $
Assets passing to US citizen spouse (unlimited deduction, but deferred) $
Bequests to qualified charities $0
WA Estate Tax
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Federal Estate Tax
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Total Tax Burden
$0
Net to Heirs
Washington Estate Tax Calculation
How to Use This Washington State Estate Tax Calculator
Enter your gross estate value, subtract debts and allowable deductions. The remaining taxable estate is compared against the $2,193,000 WA exemption. Any amount above that threshold is taxed at WA progressive rates from 10% to 20%.
Washington Estate Tax Rate Schedule 2026
Taxable WA Estate = Gross Estate β Debts β Marital Deduction β Charitable
WA Taxable Amount = MAX(0, Taxable Estate β $2,193,000)
WA Tax = Progressive rates: 10% β 14% β 20% (top rate above ~$9M)
Federal Tax = 40% on amounts above $13,610,000 federal exemption
NO portability: each spouse's $2.193M exemption is use-it-or-lose-it
WA Taxable Amount = MAX(0, Taxable Estate β $2,193,000)
WA Tax = Progressive rates: 10% β 14% β 20% (top rate above ~$9M)
Federal Tax = 40% on amounts above $13,610,000 federal exemption
NO portability: each spouse's $2.193M exemption is use-it-or-lose-it
Example
Estate of $3,500,000 with $100,000 debts, no deductions:
WA taxable estate: $3,400,000
Above WA exemption: $3,400,000 β $2,193,000 = $1,207,000
WA estate tax (approx 10%β14% brackets): ~$130,000β$150,000
Federal estate tax: $0 (below $13.61M federal exemption)
This estate owes WA state tax but no federal tax
WA taxable estate: $3,400,000
Above WA exemption: $3,400,000 β $2,193,000 = $1,207,000
WA estate tax (approx 10%β14% brackets): ~$130,000β$150,000
Federal estate tax: $0 (below $13.61M federal exemption)
This estate owes WA state tax but no federal tax
Extended
WA vs No-State-Estate-Tax States & No-Portability Planning
Compare WA estate tax burden with states that have no estate tax, and see the impact of Credit Shelter Trust planning
Compare Washington estate tax against states with no estate tax, and see the value of Credit Shelter Trust planning when there is no portability.
State Comparison: WA vs No-Estate-Tax States
| State | Estate Tax | Estate Tax on This Estate | Savings vs WA |
|---|
No-Portability Planning: Credit Shelter Trust Benefit
| Scenario | Spouse 1 Dies | Spouse 2 Dies | Total WA Tax | Tax Saved |
|---|
No-Portability Warning: Washington is one of only 12 states with an estate tax, and unlike the federal system, WA has NO portability. Without a Credit Shelter Trust, a married couple filing normally may pay WA estate tax on the first spouse's death that could have been avoided. Consult an estate planning attorney before assets transfer.
Frequently Asked Questions
What is the Washington state estate tax exemption for 2026?
Washington state's estate tax exemption is $2,193,000 per person in 2026. Unlike the federal estate tax, Washington offers no portability between spouses β each person's $2.193M exemption is use-it-or-lose-it. A married couple cannot combine exemptions without careful trust planning. Estates above this threshold owe WA estate tax at progressive rates from 10% to 20%.
What are the Washington state estate tax rates for 2026?
Washington uses a progressive rate schedule starting at 10% on the first taxable dollar above the $2.193M exemption. Rates increase through 14% brackets, reaching the top rate of 20% on amounts more than $9 million above the exemption. Washington has the highest top state estate tax rate in the country at 20%.
Does Washington state allow portability of the estate tax exemption?
No. Washington state does not have portability. When a spouse dies, their unused $2.193M WA exemption is permanently lost. To preserve both spouses' exemptions, couples typically use a Credit Shelter Trust (also called a Bypass Trust or AB Trust). The trust captures the first spouse's exemption so both exemptions are utilized, effectively protecting up to $4.386M from WA estate tax.
How does Washington estate tax differ from federal estate tax?
The key differences are: (1) WA exemption is $2.193M vs federal $13.61M β far lower; (2) WA has no portability while the federal tax allows a surviving spouse to use a deceased spouse's unused exemption; (3) WA rates top out at 20% vs federal 40%; (4) WA only taxes WA residents and non-residents with WA-sited property. Many estates owe WA estate tax but no federal estate tax.
Who has to file a Washington estate tax return?
An estate must file a WA estate tax return (Form ET-706) if the gross estate exceeds $2,193,000. The return is due nine months after the date of death, with a six-month extension available. Washington estate tax is administered by the WA Department of Revenue. Non-residents who own real estate or other tangible property in Washington must also file if the estate value exceeds the threshold.