WA · State estate & inheritance tax
Washington estate tax, inheritance tax & probate costs
Exemptions, rates, and probate costs for Washington (WA), current as of IRS SOI state filings 2021-2023 | federal exemption 2026 | Tax Foundation 2024 state survey - in plain language, from IRS Statistics of Income data and Washington fee schedules.
Data updated 2026-08-06
- $2.19M
- State estate-tax exemption
- 20%
- Estate-tax top rate
- None
- Inheritance tax
- 6–12 mo
- Typical probate timeline
The verdict
Washington taxes estates above $2.19M at up to 20%, and probate typically takes about 9 months.
- 1.6/5
- Estate-friendliness score
- $2.19M
- State exemption (vs $15M federal)
- 6–12 mo
- Probate timeline
- No
- State inheritance tax
Estate-friendliness blends tax presence, probate cost and timeline. Washington ranks ahead of 1 states on tax burden alone. On maximum probate filing fee, Washington sits #28 of 51 (lowest fee = #1).
Estate tax docket plate
Sheet WA · Washington $2.19M · 20%
ESTATE-ONLY · DECOUPLED · STEEP-20 · NO-PORT · FEE-MID · LOCAL-CODE
- ESTATE-ONLY Estate tax only
- DECOUPLED Far below federal
- STEEP-20 Top 20%
- NO-PORT No portability
- FEE-MID Max $400
- LOCAL-CODE Local probate code
Nearest exemption peer: Massachusetts ( -0.2M)
Instrument codes from this state’s levy posture, federal-exemption gap, rate shape, portability, probate filing-fee tier, and UPC adoption, not a planning recommendation.
Washington standing among 13 estate-tax states
- Washington is one of 13 of 51 surveyed jurisdictions that levy a state estate tax.
- State exemption $2.19M sits $12.81M below the permanent federal $15M line, that gap is the Washington-only taxable band the IRS SOI tables do not print as a rank.
- Maximum probate filing fee $400 is in the corpus middle third (≤ $450) · corpus #28 of 51 (lowest max fee = #1).
- On tax-burden friendliness alone, Washington ranks ahead of 1 other states in this extract.
Exemption neighbourhood around Washington
Lowest/highest poles plus estate-tax states nearest Washington on exemption ($M). Full ladder: /rankings/lowest-exemptions/.
State Estate Tax
Washington ties with Hawaii for the highest top estate tax rate (20%) in the nation. $2.193M exemption. Graduated rates 10%-20%.
Inheritance Tax
Beneficiaries owe no state inheritance tax in Washington
Probate Costs
Summary estate proceedings for estates under $100,000
Probate Code
Washington has not adopted the Uniform Probate Code.
Property System
Washington is a community property state. Community property state.
Federal estate-tax returns filed - Washington
Returns filed by state residents, by IRS filing year
Washington probate timeline
Months from filing to distribution, minimum, typical, and maximum
Federal Estate Tax Filings - Washington
IRS Statistics of Income data showing estate tax returns filed by Washington residents.
What changed: reported federal estate-tax returns increased by 34 from 141 in 2022 to 175 in 2023. This compares adjacent IRS filing-year releases; it does not describe a change in state tax law.
| Filing Year | Returns Filed | Gross Estate | Net Tax Paid | State Death Tax |
|---|---|---|---|---|
| 2023 | 175 | $5.6B | $0.5B | $378,281K |
| 2022 | 141 | $3.7B | $0.3B | $202,642K |
| 2021 | 123 | $2.8B | $0.2B | $172,576K |
Source: IRS Statistics of Income - Estate Tax Returns Filed (Table 2, by State of Residence). Dollar amounts in thousands. State rate / exemption tables compiled from Tax Foundation 2024 Estate & Inheritance Tax Survey.
Washington estate-tax shape: ESTATE-ONLY·MID-FEE·SOI-MID
Washington adds a state estate-tax layer - for many households the state exemption binds before the permanent federal line. IRS SOI prints 175 federal returns here in the latest year, a mid-band SOI footprint. Exemption $2,193,000 with rates from 10% to 20%; no spousal portability.
IRS Statistics of Income data show 175 federal estate tax returns filed by Washington residents in filing year 2023, reporting $5.62 billion in combined gross estate value. Net federal estate tax paid totaled $0.50 billion that year. Multi-year SOI average: roughly 146 taxable filings/year. Effective federal rate on reported gross estates ≈ 8.1%.
Probate clock 6–12 mo · max filing $400 · corpus #28 of 51 · negotiated attorney fees · non-UPC · community property · small-estate track under $100,000.
States with similar estate-tax and probate profiles to Washington
Similar exemption threshold
Nearest estate-tax states by exemption ($2.2M here).
Similar top marginal rate
Nearest estate-tax states by top rate (20% here).
Similar probate filing fee
Nearest states by maximum probate filing fee ($400 here).
Washington Estate Tax FAQs
Does Washington have an estate tax?
Yes. Washington has a state estate tax with a $2,193,000 exemption, with rates from 10% to 20%. This is in addition to the federal estate tax.
Does Washington have an inheritance tax?
No. Washington does not impose a state inheritance tax on beneficiaries. Unlike an estate tax (paid by the estate), an inheritance tax is paid by the person receiving the assets. Only six states currently levy this tax. Washington has not adopted the Uniform Probate Code, so probate practice can vary by county.
How long does probate take in Washington?
Probate in Washington typically takes 6 to 12 months. Estates under $100,000 may qualify for a simplified small estate procedure, which is significantly faster.
How much does probate cost in Washington?
Court filing fees in Washington range from $240 to $400. Attorney fees are usually based on reasonable hourly rates or negotiated flat fees.
Where does Washington sit among states on probate filing fees?
According to PlainEstate's compiled state court fee schedules, Washington ranks #28 of 51 surveyed states by maximum probate filing fee (lowest max fee = #1). That ordinal matches the /rankings/lowest-probate-costs listing. See /methodology/#corpus-placement for the exact sort basis.
Can you avoid probate in Washington?
Yes. Common probate avoidance strategies in Washington include revocable living trusts, transfer-on-death (TOD) deeds for real estate, payable-on-death (POD) accounts for bank and investment accounts, and joint ownership with right of survivorship. Washington also offers a simplified process for small estates under $100,000.
What happened to the 2026 federal estate tax sunset, and how does it affect Washington residents?
The TCJA provisions were scheduled to sunset after December 31, 2025, which would have cut the federal exemption from $13,990,000 to roughly $7,000,000 per person. The One Big Beautiful Bill Act (Pub. L. 119-21), signed July 4, 2025, repealed that sunset and set a permanent $15,000,000 per-individual exemption effective January 1, 2026, indexed for inflation. Washington residents still face state estate tax in addition to federal estate tax, so the state-level rules remain the main planning consideration for most Washington estates.
How Washington’s probate clock interacts with its estate-tax layer: probate process guide. Compare thresholds on the state rankings or the estate tax calculator.
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Disclaimer: This information is provided for general informational purposes only and does not constitute legal or tax advice. Consult a qualified estate-planning attorney or tax professional before making decisions based on this data.
Read our methodology - how this data is sourced, computed, and verified.