| State estate tax | Yes — $3,076,000 for deaths January 1–June 30; $3,000,000 for deaths July 1–December 31; 10% to 35% before July 1; 10% to 20% on or after July 1 | Yes — $1,000,000 gross-estate filing threshold; 10% to 16% |
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| State inheritance tax | No separate state inheritance tax flagged for 2026 | No separate state inheritance tax flagged for 2026 |
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| Community property | General community-property jurisdiction | No general community-property system |
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| Probate rules | Superior Court probate is governed principally by Title 11. Probate/nonprobate classification, venue, fiduciary appointment, creditor procedure, and county filing practice must be coordinated. | Circuit Court probate under Oregon's probate code addresses appointment, notice, claims, inventory, accounting, and distribution. A simple-estate affidavit is a limited alternative, not a substitute for every estate. |
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| Small-estate procedure | $100,000 maximum net probate personal property under RCW 11.62.010; wait 40 days, no personal representative may be pending or appointed, and debts plus funeral expenses must be paid or provided for. Real property is not collected through this affidavit. | A simple estate may include no more than $75,000 of personal property other than manufactured homes and no more than $200,000 combined real property and manufactured homes. ORS 114.515 generally requires a 30-day wait and the statutory affidavit and notice process. |
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| Trust-law environment | RCW chapter 11.98 supplies Washington's core trust rules, with trust and estate disputes commonly handled under TEDRA, chapter 11.96A. | ORS chapter 130 is the Oregon Uniform Trust Code and governs creation, administration, trustee duties, modification, creditor rights, adviser powers, and related proceedings. |
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| RAP, directed trust, DAPT, and trust income tax | Duration: RCW 11.98.130 supplies a 150-year permissible period for covered trusts, subject to its creation-date and statutory application rules. Direction: Yes. Washington's Uniform Directed Trust Act, chapter 11.98B RCW, allocates powers and duties between a trust director and directed trustee. DAPT: No broad domestic asset-protection trust regime for an ordinary self-settled beneficial interest is identified. RCW 6.32.250 protects qualifying trusts created by someone other than the debtor, so settlor access and creditor law require separate review. Income tax: As of this review, Washington has no current general individual or fiduciary net-income tax. Its capital-gains excise tax and ownership/attribution rules can still matter; Washington has announced a high-income individual tax beginning in 2028, so recheck before a situs change. | Duration: Oregon generally uses the statutory lives-in-being plus 21 years or 90-year alternate vesting period in ORS chapter 105, subject to exclusions such as qualifying stewardship trusts. Direction: Yes, through Oregon's trust-adviser statute. ORS 130.735 permits a trust instrument to require direction or approval and limits a trustee's liability under the statute unless the trustee acts with reckless indifference or specified misconduct. DAPT: No broad DAPT regime for an ordinary self-settled interest. ORS 130.315 generally allows a settlor's creditor to reach the maximum amount distributable to or for the settlor, subject to statutory exceptions. Income tax: Oregon taxes resident trusts and Oregon-source income of nonresident trusts. Current Form OR-41 instructions treat trustee residence or Oregon administration as relevant to resident status, subject to the exact statutory and constitutional facts. |
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| Freshness boundary | Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting. | Reviewed August 21, 2026; confirm later amendments, forms, local court practice, and the legally relevant date before acting. |
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