Estate tax imposed — Amount of tax.

RCW 83.100.040
in effect
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*** CHANGE IN 2026 *** (SEE 6347.SL ) *** (1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes of this section, any intangible property owned by a resident is located in Washington. (2)(a)(i) For estates of decedents dying before July 1, 2025, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table: If Washington Taxable The amount of Tax Equals Of Washington Taxable Estate Value Greater than Estate is at least But Less Than Initial Tax Amount Plus Tax Rate % $0 $1,000,000 $0 10.00% $0 $1,000,000 $2,000,000 $100,000 14.00% $1,000,000 $2,000,000 $3,000,000 $240,000 15.00% $2,000,000 $3,000,000 $4,000,000 $390,000 16.00% $3,000,000 $4,000,000 $6,000,000 $550,000 18.00% $4,000,000 $6,000,000 $7,000,000 $910,000 19.00% $6,000,000 $7,000,000 $9,000,000 $1,100,000 19.50% $7,000,000 $9,000,000 $1,490,000 20.00% $9,000,000 (ii) For estates of decedents dying on or after July 1, 2025, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table: If Washington Taxable The amount of Tax Equals Of Washington Taxable Estate Value Greater than Estate is at least But Less Than Initial Tax Amount Plus Tax Rate % $0 $1,000,000 $0 10.00% $0 $1,000,000 $2,000,000 $100,000 15.00% $1,000,000 $2,000,000 $3,000,000 $250,000 17.00% $2,000,000 $3,000,000 $4,000,000 $420,000 19.00% $3,000,000 $4,000,000 $6,000,000 $610,000 23.00% $4,000,000 $6,000,000 $7,000,000 $1,070,000 26.00% $6,000,000 $7,000,000 $9,000,000 $1,330,000 30.00% $7,000,000 $9,000,000 $1,930,000 35.00% $9,000,000 (b) If any property in the decedent's estate is located outside of Washington, the amount of tax is the amount determined in (a) of this subsection multiplied by a fraction. The numerator of the fraction is the value of the property located in Washington. The denominator of the fraction is the value of the decedent's gross estate. Property qualifying for a deduction under RCW 83.100.046 must be excluded from the numerator and denominator of the fraction. (3) The tax imposed under this section is a stand-alone estate tax that incorporates only those provisions of the internal revenue code as amended or renumbered as of January 1, 2005, that do not conflict with the provisions of this chapter. The tax imposed under this chapter is independent of any federal estate tax obligation and is not affected by termination of the federal estate tax. (1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes of this section, any intangible property owned by a resident is located in Washington. (2)(a)(i) For estates of decedents dying before July 1, 2025, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table: If Washington Taxable The amount of Tax Equals Of Washington Taxable Estate Value Greater than Estate is at least But Less Than Initial Tax Amount Plus Tax Rate % $0 $1,000,000 $0 10.00% $0 $1,000,000 $2,000,000 $100,000 14.00% $1,000,000 $2,000,000 $3,000,000 $240,000 15.00% $2,000,000 $3,000,000 $4,000,000 $390,000 16.00% $3,000,000 $4,000,000 $6,000,000 $550,000 18.00% $4,000,000 $6,000,000 $7,000,000 $910,000 19.00% $6,000,000 $7,000,000 $9,000,000 $1,100,000 19.50% $7,000,000 $9,000,000 $1,490,000 20.00% $9,000,000 If Washington Taxable The amount of Tax Equals Of Washington Taxable Estate Value Greater than Estate is at least But Less Than Initial Tax Amount Plus Tax Rate % $0 $1,000,000 $0 10.00% $0 $1,000,000 $2,000,000 $100,000 14.00% $1,000,000 $2,000,000 $3,000,000 $240,000 15.00% $2,000,000 $3,000,000 $4,000,000 $390,000 16.00% $3,000,000 $4,000,000 $6,000,000 $550,000 18.00% $4,000,000 $6,000,000 $7,000,000 $910,000 19.00% $6,000,000 $7,000,000 $9,000,000 $1,100,000 19.50% $7,000,000 $9,000,000 $1,490,000 20.00% $9,000,000 (ii) For estates of decedents dying on or after July 1, 2025, except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table: If Washington Taxable The amount of Tax Equals Of Washington Taxable Estate Value Greater than Estate is at least But Less Than Initial Tax Amount Plus Tax Rate % $0 $1,000,000 $0 10.00% $0 $1,000,000 $2,000,000 $100,000 15.00% $1,000,000 $2,000,000 $3,000,000 $250,000 17.00% $2,000,000 $3,000,000 $4,000,000 $420,000 19.00% $3,000,000 $4,000,000 $6,000,000 $610,000 23.00% $4,000,000 $6,000,000 $7,000,000 $1,070,000 26.00% $6,000,000 $7,000,000 $9,000,000 $1,330,000 30.00% $7,000,000 $9,000,000 $1,930,000 35.00% $9,000,000 If Washington Taxable The amount of Tax Equals Of Washington Taxable Estate Value Greater than Estate is at least But Less Than Initial Tax Amount Plus Tax Rate % $0 $1,000,000 $0 10.00% $0 $1,000,000 $2,000,000 $100,000 15.00% $1,000,000 $2,000,000 $3,000,000 $250,000 17.00% $2,000,000 $3,000,000 $4,000,000 $420,000 19.00% $3,000,000 $4,000,000 $6,000,000 $610,000 23.00% $4,000,000 $6,000,000 $7,000,000 $1,070,000 26.00% $6,000,000 $7,000,000 $9,000,000 $1,330,000 30.00% $7,000,000 $9,000,000 $1,930,000 35.00% $9,000,000 (b) If any property in the decedent's estate is located outside of Washington, the amount of tax is the amount determined in (a) of this subsection multiplied by a fraction. The numerator of the fraction is the value of the property located in Washington. The denominator of the fraction is the value of the decedent's gross estate. Property qualifying for a deduction under RCW 83.100.046 must be excluded from the numerator and denominator of the fraction. (3) The tax imposed under this section is a stand-alone estate tax that incorporates only those provisions of the internal revenue code as amended or renumbered as of January 1, 2005, that do not conflict with the provisions of this chapter. The tax imposed under this chapter is independent of any federal estate tax obligation and is not affected by termination of the federal estate tax.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=83.100&full=trueFetched: 6/29/2026

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