Washington Gift Tax Guide (2026)
Everything you need to know about gift tax, estate tax, and inheritance tax in Washington.
Washington Tax Overview
Washington has an estate tax with rates up to 20% — the highest state estate tax rate in the nation. No separate gift or inheritance tax.
Federal Gift Tax in Washington
Regardless of Washington's state tax laws, the federal gift tax applies uniformly. For 2026:
You can give up to $19,000 per person per year without any gift tax consequences. Gifts exceeding this amount count against your $15,000,000 lifetime exemption and require Form 709 filing.
Gift Tax Planning Tips for Washington Residents
Use the annual exclusion to make tax-free gifts to family members each year
Pay tuition and medical bills directly to institutions for unlimited tax-free transfers
Consider gift splitting if married to double your annual exclusion
Consult with a local estate planning attorney about state-specific considerations
Be aware of Washington's estate tax when planning lifetime gifts