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Filing Thresholds and Exclusion Amounts

Year

Filing Threshold

Applicable Exclusion Amount 

2014

2,000,000

2,012,000

2006 to 2013

2,000,000

2,000,000

5/17/05 to 12/31/05

1,500,000

1,500,000

 


Table W - Computation of Washington Estate Tax

For dates of death 01/01/14 and after

If Washington Taxable Estate

The Amount of Tax Equals

Of Washington Taxable Estate Value Greater Than

Is at Least

But Less Than

Initial Tax Amount

Plus Tax Rate %

 

$0

$1,000,000

$0

10.00%

$0

$1,000,000

$2,000,000

$100,000

14.00%

$1,000,000

$2,000,000

$3,000,000

$240,000

15.00%

$2,000,000

$3,000,000

$4,000,000

$390,000

16.00%

$3,000,000

$4,000,000

$6,000,000

$550,000

18.00%

$4,000,000

$6,000,000

$7,000,000

$910,000

19.00%

$6,000,000

$7,000,000

$9,000,000

$1,100,000

19.50%

$7,000,000

$9,000,000

 

$1,490,000

20.00%

$9,000,000

 

For dates of death 5/17/05 through 12/31/13

If Washington Taxable Estate

The Amount of Tax Equals

Of Washington Taxable Estate Value Greater Than

Is at Least

But Less Than

Initial Tax Amount

Plus Tax Rate %

 

$0

$1,000,000

$0

10.00%

$0

$1,000,000

$2,000,000

$100,000

14.00%

$1,000,000

$2,000,000

$3,000,000

$240,000

15.00%

$2,000,000

$3,000,000

$4,000,000

$390,000

16.00%

$3,000,000

$4,000,000

$6,000,000

$550,000

17.00%

$4,000,000

$6,000,000

$7,000,000

$890,000

18.00%

$6,000,000

$7,000,000

$9,000,000

$1,070,000

18.50%

$7,000,000

$9,000,000

 

$1,440,000

19.00%

$9,000,000

 


Interest Rates

Year Assessment Rate Refund Rate
2012 to 2015 2% 2%
2010 to 2011 3% 3%
2009 5% 5%
2007 to 2008 7% 7%
2006 5% 5%
2005 4% 4%