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Estate tax tables
- Filing Thresholds and Exclusion Amounts
- Table W - Computation of Washington Estate Tax (for dates of death Jan. 1, 2014 and after)
- Interest Rates
Filing thresholds and exclusion amounts
Date death occurred |
Filing threshold |
Applicable exclusion amount |
|---|---|---|
Date death occurred2018 to current |
Filing thresholdSame as exclusion amount |
Applicable exclusion amount2,193,000 |
Date death occurred2017 |
Filing thresholdSame as exclusion amount |
Applicable exclusion amount2,129,000 |
Date death occurred10/23/16 to 12/31/16 |
Filing thresholdSame as exclusion amount |
Applicable exclusion amount2,079,000 |
Date death occurred1/1/16 to 10/22/16 |
Filing threshold2,000,000 |
Applicable exclusion amount2,079,000 |
Date death occurred2015 |
Filing threshold2,000,000 |
Applicable exclusion amount2,054,000 |
Date death occurred2014 |
Filing threshold2,000,000 |
Applicable exclusion amount2,012,000 |
Note: For returns filed on or after July 23, 2017, an estate tax return is not required to be filed unless the gross estate is equal to or greater than the applicable exclusion amount.
Table W - Computation of Washington estate tax
For dates of death Jan. 1, 2014 and after
Note: The Washington taxable estate is the amount after all allowable deductions, including the applicable exclusion amount.
* Taxable amount |
Rate |
Tax owed |
|---|---|---|
* Taxable amount$0 to $1,000,000 |
Rate10.0% |
Tax owed$10% of taxable amount |
* Taxable amount$1,000,000 to $2,000,000 |
Rate14.0% |
Tax owed$100,000 plus 14% of the amount over $1,000,000 |
* Taxable amount$2,000,000 to $3,000,000 |
Rate15.0% |
Tax owed$240,000 plus 15% of the amount over $2,000,000 |
* Taxable amount$3,000,000 to $4,000,000 |
Rate16.0% |
Tax owed$390,000 plus 16% of the amount over $3,000,000 |
* Taxable amount$4,000,000 to $6,000,000 |
Rate18.0% |
Tax owed$550,000 plus 18% of the amount over $4,000,000 |
* Taxable amount$6,000,000 to $7,000,000 |
Rate19.0% |
Tax owed$910,000 plus 19% of the amount over $6,000,000 |
* Taxable amount$7,000,000 to $9,000,000 |
Rate19.5% |
Tax owed$1,100,000 plus 19.5% of the amount over $7,000,000 |
* Taxable amount$9,000,000 and up |
Rate20.0% |
Tax owed$1,490,000 plus 20% of the amount over $9,000,000 |
* Taxable amount - Line 7 under Part 2 of the Estate Tax Return.
Interest rates
Year |
Assessment rate |
Refund rate |
|---|---|---|
Year2025 |
Assessment rate7% |
Refund rate7% |
Year2024 |
Assessment rate6% |
Refund rate6% |
Year2023 |
Assessment rate3% |
Refund rate3% |
Year2022 |
Assessment rate2% |
Refund rate2% |
Year2021 |
Assessment rate3% |
Refund rate3% |
Year2020 |
Assessment rate4% |
Refund rate4% |
Year2019 |
Assessment rate4% |
Refund rate4% |
