Estate tax rates

AN ACT Relating to undoing the recent changes to the estate tax; 1
and amending RCW 83.100.040. 2
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:3
Sec. 1. RCW 83.100.040 and 2025 c 421 s 202 are each amended to 4
read as follows: 5
(1) A tax in an amount computed as provided in this section is 6
imposed on every transfer of property located in Washington. For the 7
purposes of this section, any intangible property owned by a resident 8
is located in Washington. 9
(2)(a)(i) For estates of decedents dying before July 1, 2025, 10
except as provided in (b) of this subsection, the amount of tax is 11
the amount provided in the following table: 12
13
14
15

If Washington Taxable

The amount of Tax Equals
Of Washington
Taxable Estate Value
Greater than
16 Estate is at least But Less Than Initial Tax Amount Plus Tax Rate %
17 $0 $1,000,000 $0 10.00% $0
18 $1,000,000 $2,000,000 $100,000 14.00% $1,000,000
19 $2,000,000 $3,000,000 $240,000 15.00% $2,000,000
H-3332.2
HOUSE BILL 2725
State of Washington 69th Legislature 2026 Regular Session
By Representatives Springer, Fitzgibbon, Duerr, Lekanoff, Gregerson,
and Zahn
Read first time 02/04/26. Referred to Committee on Finance.
p. 1 HB 2725
1 $3,000,000 $4,000,000 $390,000 16.00% $3,000,000
2 $4,000,000 $6,000,000 $550,000 18.00% $4,000,000
3 $6,000,000 $7,000,000 $910,000 19.00% $6,000,000
4 $7,000,000 $9,000,000 $1,100,000 19.50% $7,000,000
5 $9,000,000 $1,490,000 20.00% $9,000,000
(ii) For estates of decedents dying on or after July 1, 2025, but 6
before April 1, 2026, except as provided in (b) of this subsection, 7
the amount of tax is the amount provided in the following table:8
9
10
11

If Washington Taxable

The amount of Tax Equals
Of Washington
Taxable Estate Value
Greater than
12 Estate is at least But Less Than Initial Tax Amount Plus Tax Rate %
13 $0 $1,000,000 $0 10.00% $0
14 $1,000,000 $2,000,000 $100,000 15.00% $1,000,000
15 $2,000,000 $3,000,000 $250,000 17.00% $2,000,000
16 $3,000,000 $4,000,000 $420,000 19.00% $3,000,000
17 $4,000,000 $6,000,000 $610,000 23.00% $4,000,000
18 $6,000,000 $7,000,000 $1,070,000 26.00% $6,000,000
19 $7,000,000 $9,000,000 $1,330,000 30.00% $7,000,000
20 $9,000,000 $1,930,000 35.00% $9,000,000
(iii) For estates of decedents dying on or after April 1, 2026, 21
except as provided in (b) of this subsection, the amount of tax is 22
the amount provided in the following table:23
24
25
26

If Washington Taxable

The amount of Tax Equals
Of Washington
Taxable Estate Value
Greater than
27 Estate is at least But Less Than Initial Tax Amount Plus Tax Rate %
28 $0 $1,000,000 $0 10.00% $0
29 $1,000,000 $2,000,000 $100,000 14.00% $1,000,000
30 $2,000,000 $3,000,000 $240,000 15.00% $2,000,000
31 $3,000,000 $4,000,000 $390,000 16.00% $3,000,000
32 $4,000,000 $6,000,000 $550,000 18.00% $4,000,000
33 $6,000,000 $7,000,000 $910,000 19.00% $6,000,000
p. 2 HB 2725
1 $7,000,000 $9,000,000 $1,100,000 19.50% $7,000,000
2 $9,000,000 $1,490,000 20.00% $9,000,000
(b) If any property in the decedent's estate is located outside 3
of Washington, the amount of tax is the amount determined in (a) of 4
this subsection multiplied by a fraction. The numerator of the 5
fraction is the value of the property located in Washington. The 6
denominator of the fraction is the value of the decedent's gross 7
estate. Property qualifying for a deduction under RCW 83.100.046 must 8
be excluded from the numerator and denominator of the fraction.9
(3) The tax imposed under this section is a stand-alone estate 10
tax that incorporates only those provisions of the internal revenue 11
code as amended or renumbered as of January 1, 2005, that do not 12
conflict with the provisions of this chapter. The tax imposed under 13
this chapter is independent of any federal estate tax obligation and 14
is not affected by termination of the federal estate tax.15
--- END ---
p. 3 HB 2725