Illinois
#45
death-tax friendliness rank
- Category
- Estate tax only
- Estate exemption
- $4M
- Top estate rate
- 16%
Inheritance: No
2026Illinois vs Washington Estate and Inheritance Tax
Illinois ranks more death-tax friendly than Washington on estate and inheritance treatment. Compare estate exemptions, inheritance rules, and federal estate interaction.
By Sammy S. · Founder · AuthorUpdated for 2026
More death-tax friendly on this model
Illinois ranks ahead
Illinois ranks #45 vs #46 for Washington. Score gap: 0.92 (lower score = more friendly).
Side-by-side estate and inheritance scoreboard
Washington
#46
death-tax friendliness rank
- Category
- Estate tax only
- Estate exemption
- $3.076M
- Top estate rate
- 20%
Inheritance: No
Estate and inheritance metric comparison
Side-by-side indicators for planning. Actual liability depends on estate size, heir relationship, situs of property, and filing elections.
| Metric | Illinois | Washington |
|---|---|---|
| Friendliness rank | #45 | #46 |
| Death-tax category | Estate tax only | Estate tax only |
| Estate tax | Yes | Yes |
| Estate exemption | $4M | $3.076M |
| Estate top rate | 16% | 20% |
| Inheritance tax | No | No |
State rules explained
Why Illinois and Washington differ on death taxes
Estate exemptions, top rates, and inheritance class rules can each flip which state looks better for a given estate and set of heirs.
Illinois rules
Illinois levies a state estate tax with an exemption of about $4M and a top rate near 16%. No separate inheritance tax.
Illinois’s estate exemption is $4M; there is no state inheritance tax. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.
- Category
- Estate tax only
- Rank
- #45
Washington rules
Washington levies a state estate tax with an exemption of about $3.076M and a top rate near 20%. No separate inheritance tax.
Washington’s estate exemption is about $3.076M for deaths through June 30, 2026 (confirm current DOR figures for later deaths). Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.
- Category
- Estate tax only
- Rank
- #46
Estate vs inheritance
Estate tax is paid by the estate before distribution. Inheritance tax is paid by the heir—often based on relationship class.
Federal layer still applies
Federal estate tax uses about $15M per person (40% top rate). State tax can apply below that threshold.
Heir estimates
For KY, MD, NE, NJ, and PA, use the inheritance tax calculator with relationship and amount for a modeled heir bill.
Illinois vs Washington estate and inheritance tax FAQs
Illinois: yes ($4M exemption). Washington: yes ($3.076M exemption).
Illinois: no. Washington: no.
Illinois ranks more friendly (#45 vs #46).
Federal estate tax uses about $15M per person in 2026. State estate or inheritance tax can still apply below that threshold.
Use the Inheritance Tax Calculator for relationship-based estimates in KY, MD, NE, NJ, and PA.
Compare another pair
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Estate tax, inheritance tax, exemptions, and federal interaction.
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