What is the Washington estate tax exemption?

Washington exempts the first $2,193,000 of a taxable estate. Only the portion above that threshold is taxed, using a graduated schedule. Estates at or below the exemption owe no Washington estate tax, though a return may still be required if the gross estate exceeds the filing threshold.

What are the Washington estate tax rates?

Washington uses a graduated schedule that runs from 10% on the first dollars above the exemption up to 20% at the highest tier. The marginal rate climbs as the amount over the exemption grows, so larger estates face a higher effective rate.

Is the Washington estate tax separate from the federal one?

Yes. Washington's estate tax is completely separate from the federal estate tax, which has a much larger exemption (in the millions). An estate can owe Washington estate tax while owing nothing federally, which is exactly why a state-specific calculator matters.

Is there a Washington inheritance tax?

No. Washington has an estate tax (paid by the estate before distribution) but no inheritance tax (paid by individual heirs). Beneficiaries do not file or pay a separate Washington inheritance tax on what they receive.

Can deductions reduce the Washington estate tax?

Yes. Debts, funeral expenses, charitable bequests, and the marital deduction reduce the taxable estate before the exemption and brackets apply. Washington also offers a qualified family-owned business deduction and a farm deduction in some cases, which this estimator does not model.

Washington Estate Tax Calculator

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The Washington estate tax calculator estimates what an estate owes the state after applying the $2,193,000 exemption and Washington’s graduated 10% to 20% rate schedule. Because the state exemption is far smaller than the federal one, many estates that owe nothing to the IRS still owe Washington estate tax.

How it works

Washington taxes only the amount of a taxable estate above the exemption, using a marginal bracket table set out in RCW 83.100:

taxable estate     = gross estate - deductions
amount over        = max(0, taxable estate - $2,193,000)
estate tax         = base tax at bracket + (amount over - bracket floor) x bracket rate

The marginal rate starts at 10% on the first dollars above the exemption and rises in steps to 20% at the top tier. Each bracket carries a cumulative base tax so the schedule is smooth and continuous.

An estate at or below $2,193,000 owes $0, although a Washington estate tax return may still be required when the gross estate exceeds the filing threshold.

Example

A $4,000,000 estate with $200,000 of deductions:

Taxable estate: $4,000,000 - $200,000 = $3,800,000
Amount over exemption: $3,800,000 - $2,193,000 = $1,607,000
That falls in the bracket starting at $1,000,000 over (14% marginal, $100,000 base): $100,000 + ($1,607,000 - $1,000,000) x 0.14 = $184,980.
Washington estate tax: about $184,980.

Tips and notes

State, not federal. Washington estate tax is owed regardless of whether the estate owes federal estate tax.
No inheritance tax. Heirs do not pay a separate Washington tax on what they inherit.
Special deductions exist. Qualified family-owned business and farm deductions can lower the bill substantially and are not modeled here.
Get professional advice. Estate tax planning (trusts, gifting, marital deduction) can change outcomes significantly — consult a Washington estate attorney.