Washington Estate Tax Calculator 2026
Use the decedent's date of death to select the correct 2026 exclusion and Table W. The calculator separately handles allowable deductions, the capped qualified family-owned business interest deduction, and Washington situs apportionment.
Use 100% for a Washington resident estate unless property is apportioned outside Washington.
Washington estate tax
$640,000Taxable estate after exclusion
$4,500,000Applicable exclusion
$3,000,000Return filing
Required| Step | Amount |
|---|---|
| Gross estate | $8,000,000 |
| Other deductions | −$500,000 |
| Allowed QFOBI deduction | −$0 |
| Applicable exclusion | −$3,000,000 |
| Tax before situs apportionment | $640,000 |
Two different 2026 Table W schedules
| Date of death | Exclusion | Top rate |
|---|---|---|
| January 1–June 30, 2026 | $3,076,000 | 35% |
| July 1–December 31, 2026 | $3,000,000 | 20% |
The filing test uses gross estate value. The taxable amount used in Table W comes after allowable deductions and the exclusion, so an estate may need to file even when the calculator estimates no tax.
Frequently asked questions
What is the Washington estate tax exclusion for 2026?
For deaths from January 1 through June 30, 2026, the filing threshold and exclusion are $3,076,000. For deaths on or after July 1, 2026, both are $3,000,000.
Why do Washington estate tax rates change during 2026?
Washington DOR publishes a 10%–35% Table W for deaths from July 1, 2025 through June 30, 2026. For deaths on or after July 1, 2026, the published table returns to the 10%–20% schedule.
Is the Washington filing threshold based on net estate?
No. Washington DOR states that the filing threshold is tested against the gross estate, not the net estate. Deductions can reduce tax to zero without removing the filing requirement.
Can a family-owned business reduce Washington estate tax?
A qualifying family-owned business interest can support a separate deduction. The maximum QFOBI deduction for 2026 is $3,076,000; eligibility requires the statutory ownership, active-trade-or-business, and qualified-heir conditions.
Sources
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