Ask three people what Washington’s estate tax exclusion is and you may get three answers. They could all be right. The answer depends on one fact: the date of death.
The Legislature changed the rules in 2025 and again in March 2026. That leaves four sets of numbers, according to the Department of Revenue’s estate tax tables:
| Date of death | Exclusion | Rates |
|---|---|---|
| Before July 1, 2025 | $2,193,000 | 10% to 20% |
| July 1 to December 31, 2025 | $3,000,000 | 10% to 35% |
| January 1 to June 30, 2026 | $3,076,000 | 10% to 35% |
| July 1, 2026 and later | $3,000,000 | 10% to 20% |
The exclusion is the amount you can leave before the tax starts. The tax applies to the Washington taxable estate, the value left after deductions and the exclusion.
Here is why this matters to people who don’t think of themselves as rich. Add up a paid-off house in Skagit or King County, a retirement account and a life insurance policy. Plenty of Washington families cross $3,000,000 without noticing. Life insurance counts when the person who died owned the policy.
Three things to do this year:
- Add up what you own at today’s values, including insurance and retirement accounts.
- If you are married and near or over the line, ask whether your plan uses both spouses’ exclusions. Washington has no portability, so an unused exclusion can be lost at the first death.
- If a family member died in the last two years, check which date range applies before anyone files.
My book Washington Estate Tax for Families walks through each rule set with worked examples. (As an Amazon Associate I earn from qualifying purchases.)
Source: Washington Department of Revenue, estate tax tables, checked October 22, 2026.
General education only, not legal or tax advice. Laws change, and the right answer depends on your facts. Reading this or contacting us does not create an attorney-client relationship. Centerbridge Law Group, PLLC, 1610 Commercial Avenue, Suite 203, Anacortes, Washington 98221.