Washington
#46
death-tax friendliness rank
- Category
- Estate tax only
- Estate exemption
- $3.076M
- Top estate rate
- 20%
Washington ranks more death-tax friendly than Rhode Island 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
Washington ranks #46 vs #49 for Rhode Island. Score gap: 1.24 (lower score = more friendly).
#46
death-tax friendliness rank
#49
death-tax friendliness rank
Side-by-side indicators for planning. Actual liability depends on estate size, heir relationship, situs of property, and filing elections.
| Metric | Washington | Rhode Island |
|---|---|---|
| Friendliness rank | #46 | #49 |
| Death-tax category | Estate tax only | Estate tax only |
| Estate tax | Yes | Yes |
| Estate exemption | $3.076M | $1.838M |
| Estate top rate | 20% | 16% |
| Inheritance tax | No | No |
State rules explained
Estate exemptions, top rates, and inheritance class rules can each flip which state looks better for a given estate and set of heirs.
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.
Rhode Island levies a state estate tax with an exemption of about $1.838M and a top rate near 16%. No separate inheritance tax.
Rhode Island’s estate exemption is roughly $1.84M (inflation-adjusted)—confirm the current DOR figure for your death year. Most states do not offer federal-style portability of unused estate exemption to a surviving spouse.
Estate tax is paid by the estate before distribution. Inheritance tax is paid by the heir—often based on relationship class.
Federal estate tax uses about $15M per person (40% top rate). State tax can apply below that threshold.
For KY, MD, NE, NJ, and PA, use the inheritance tax calculator with relationship and amount for a modeled heir bill.
Compare any two states
Estate tax, inheritance tax, exemptions, and federal interaction.