Calculate your potential estate tax liability in Washington State with this updated calculator for the year 2026.

Welcome to the Washington State Estate Tax Calculator! This tool is designed to help you estimate the state estate taxes for individuals who have passed away on or after July 1, 2026. It's important to note that these calculations are based on the new estate tax law, Senate Bill 6347, which was passed in early 2026 and will take effect on July 1, 2026.

To use this calculator, you will need to provide information about the estate, including Washington state assets, non-Washington state assets, total liabilities, spousal transfers, estate costs, charitable contributions, and the exclusion amount. Don't worry, we will provide instructions and additional information below the calculator for your convenience. Before you get started, there are a few things you should know.

First, Washington state will subtract certain items from your taxable estate, such as liabilities, spousal transfers, estate administration costs, charitable contributions, and a fixed exclusion amount of $3,000,000. Please note that this exclusion amount will not be adjusted for inflation, as the original bill intended. Secondly, there is a special qualified family owned business interest deduction that can reduce the taxable estate by an additional $3,076,000.

However, this deduction is difficult to use and may not always be available. Also, keep in mind that this deduction will not be adjusted for inflation, so its value may decrease over time. Another important point to know is that if the decedent owned out-of-state real estate, the calculations will be adjusted accordingly.

Washington state does not tax its residents on out-of-state real property, but any out-of-state real estate owned by the decedent will still factor into the estate tax calculation. For example, if 25% of the estate is made up of out-of-state real estate, only 75% of the estate will be subject to Washington state estate taxes. It's also worth noting that under current rules, if a Washington decedent owns an LLC that owns out-of-state property, the LLC will not be considered out-of-state property, but rather an intangible asset located in Washington state.

Finally, once the taxable estate exceeds $3,000,000, the estate tax formula will use a sliding scale over a $9,000,000 "band," starting at 10% and gradually increasing to 20%. Just like the other amounts mentioned, this $9,000,000 "band" will not be adjusted for inflation, so its size may decrease over time. Please keep in mind that these calculations are estimates and should not be considered exact.

The Washington Department of Revenue offers additional resources on their website, which we highly recommend checking out for more information on the state estate tax. And if you're looking for information on decedents who passed away between July 1, 205 and June 30, 2026, please use the Washington State Estate Tax Calculator. For decedents who passed away before July 1, 2025, please use the Washington State Estate Tax Calculator.

Now, let's get started on estimating the estate taxes for your loved one's estate. Remember, if you have any questions or need further assistance, please refer to the instructions and additional information provided below the calculator. Thank you for using the Washington State Estate Tax Calculator.