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STATE · OTHER · RCW 83
WA Estate Tax 2025 Rate Increase (SB 5813)
2025 session dramatically raised estate-tax rates and increased exemption to $3M with inflation indexing. Made WA top rate the highest in the US. Reversed less than a year later by SB 6347.
Reversed
Other
State
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Latest year
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Cumulative collected
Top rate raised to 35% (highest in nation) — then reversed
Current rate
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Years of data
About this revenue source
2025 session dramatically raised estate-tax rates and increased exemption to $3M with inflation indexing. Made WA top rate the highest in the US. Reversed less than a year later by SB 6347.
Authorization
Statutory or ballot basis for this revenue source.
Statutory citation: RCW 83
Effective: Jul 01, 2025
Reversed / sunset: Jul 01, 2026
Collection history
Year-by-year amount collected as documented in the source ledger (Annual Tax Books for property-tax sources; CAFRs and revenue schedules for others).
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Funds it feeds
Every governmental fund that this revenue source flows into. Allocation percentages are documented where the source materials specify them.
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Real-estate relevance
Holding land in LLCs reduces estate tax exposure — incentive preserved
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