Where the estate is opened.
Only if the statute's conditions are met. Read the section below.
See the tax section for the exemption or the repeal.
See the property section for the statute's words.
Living trust or probate
A revocable living trust holds assets you title in the trustee's name. You can serve as trustee while you are able.
At death, the successor trustee handles those assets. Property you leave in your own name can still go through the probate court. A pour-over will sends leftover assets into the trust, and those leftover assets may pass through probate first.
The probate path
In Washington, the estate is opened in the Superior Court.
A Washington Court of Appeals opinion states that for a decedent's property to pass by will, the will must be probated in the superior court, that the superior court adjudicates testacy and decides whether to admit or reject the will, and that the superior court names the personal representative and issues letters testamentary, citing RCW 11.96A.040(1), RCW 11.20.020(1), and RCW 11.28.010. RCW 11.48.210 provides for the personal representative's compensation and for an attorney performing services for the estate at the instance of the personal representative.
Source: Washington Court of Appeals, Division II, No. 47013-6-II
Fees
In Washington, probate compensation is a statutory commission.
RCW 11.48.210 says that if the testator by will makes provision for the compensation of the personal representative, that shall be taken as full compensation unless the personal representative files a written renunciation before qualifying. When no compensation is provided in the will, when the personal representative renounces it, or when the personal representative administers an intestate estate, the personal representative shall be allowed such compensation as the court shall deem just and reasonable. An attorney performing services for the estate at the instance of the personal representative shall have such compensation out of the estate as the court shall deem just and reasonable. There is no percentage schedule.
Source: RCW 11.48.210, Compensation, Attorney's fees
Small estate
Washington's small-estate figure on this page is $100,000 when the statute's conditions are met.
RCW 11.62.010 says that at any time after forty days from the date of death, a person indebted to the decedent or holding personal property belonging to the decedent, or to the decedent and the surviving spouse or surviving domestic partner as a community, which is an asset subject to probate, shall pay or deliver it to a claiming successor on proof of death and an affidavit. The affidavit must state that the value of the decedent's entire estate subject to probate, not including the surviving spouse's or surviving domestic partner's community property interest in any assets which are subject to probate, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars. It must also state that the decedent was a Washington resident, that forty days have elapsed, that no application or petition for appointment of a personal representative is pending or has been granted, that all debts including funeral and burial expenses have been paid or provided for, and that written notice was given to all other successors and at least ten days have elapsed.
Source: RCW 11.62.010, Disposition of personal property, debts by affidavit
Estate or inheritance tax
Washington levies an estate tax.
The Department of Revenue says Washington does not have an inheritance tax and Washington does have an estate tax. Its estate-tax table for a death from July 1, 2026 to December 31, 2026 lists a filing threshold of 3,000,000 and an applicable exclusion amount of 3,000,000. The filing threshold is based on the gross estate, not the net estate. For dates of death on July 1, 2026 and after, the printed tax on the Washington taxable estate is 10.0% from $0 to $1,000,000; 14.0% from $1,000,000 to $2,000,000; 15.0% from $2,000,000 to $3,000,000; 16.0% from $3,000,000 to $4,000,000; 18.0% from $4,000,000 to $6,000,000; 19.0% from $6,000,000 to $7,000,000; 19.5% from $7,000,000 to $9,000,000; and 20.0% on $9,000,000 and up. A separate higher rate table is printed for deaths from July 1, 2025 to June 30, 2026.
Source: Washington Department of Revenue, Estate tax tables
Property of spouses
Spouses in Washington hold community property.
RCW 26.16.030 says property not acquired or owned as prescribed in RCW 26.16.010 and 26.16.020, acquired after marriage or after registration of a state registered domestic partnership by either domestic partner or either husband or wife or both, is community property. Neither person shall devise or bequeath by will more than one-half of the community property.
Source: RCW 26.16.030, Community property defined
Questions
The answers use the same statute and court pages as the sections above.
Does a living trust avoid probate in Washington?
A revocable living trust holds the assets you title in the trustee's name. The successor trustee handles those assets. Property still titled in your own name can be a probate matter. A pour-over will can send leftover assets into the trust, and those leftover assets may still pass through probate first.
What is the small-estate procedure in Washington?
RCW 11.62.010 says that at any time after forty days from the date of death, a person indebted to the decedent or holding personal property belonging to the decedent, or to the decedent and the surviving spouse or surviving domestic partner as a community, which is an asset subject to probate, shall pay or deliver it to a claiming successor on proof of death and an affidavit. The affidavit must state that the value of the decedent's entire estate subject to probate, not including the surviving spouse's or surviving domestic partner's community property interest in any assets which are subject to probate, wherever located, less liens and encumbrances, does not exceed one hundred thousand dollars. It must also state that the decedent was a Washington resident, that forty days have elapsed, that no application or petition for appointment of a personal representative is pending or has been granted, that all debts including funeral and burial expenses have been paid or provided for, and that written notice was given to all other successors and at least ten days have elapsed.
How are probate fees set in Washington?
RCW 11.48.210 says that if the testator by will makes provision for the compensation of the personal representative, that shall be taken as full compensation unless the personal representative files a written renunciation before qualifying. When no compensation is provided in the will, when the personal representative renounces it, or when the personal representative administers an intestate estate, the personal representative shall be allowed such compensation as the court shall deem just and reasonable. An attorney performing services for the estate at the instance of the personal representative shall have such compensation out of the estate as the court shall deem just and reasonable. There is no percentage schedule.
Does Washington tax an estate or an inheritance?
The Department of Revenue says Washington does not have an inheritance tax and Washington does have an estate tax. Its estate-tax table for a death from July 1, 2026 to December 31, 2026 lists a filing threshold of 3,000,000 and an applicable exclusion amount of 3,000,000. The filing threshold is based on the gross estate, not the net estate. For dates of death on July 1, 2026 and after, the printed tax on the Washington taxable estate is 10.0% from $0 to $1,000,000; 14.0% from $1,000,000 to $2,000,000; 15.0% from $2,000,000 to $3,000,000; 16.0% from $3,000,000 to $4,000,000; 18.0% from $4,000,000 to $6,000,000; 19.0% from $6,000,000 to $7,000,000; 19.5% from $7,000,000 to $9,000,000; and 20.0% on $9,000,000 and up. A separate higher rate table is printed for deaths from July 1, 2025 to June 30, 2026.
How does Washington treat property of spouses?
RCW 26.16.030 says property not acquired or owned as prescribed in RCW 26.16.010 and 26.16.020, acquired after marriage or after registration of a state registered domestic partnership by either domestic partner or either husband or wife or both, is community property. Neither person shall devise or bequeath by will more than one-half of the community property.
Sources
These are the statute and court pages used above.