Filing Thresholds and Exclusion Amounts
Year |
Filing Threshold |
Applicable Exclusion Amount |
2016 |
2,000,000 |
2,079,000 |
2015 |
2,000,000 |
2,054,000 |
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 2016 |
2% |
2% |
| 2010 to 2011 |
3% |
3% |
| 2009 |
5% |
5% |
| 2007 to 2008 |
7% |
7% |
| 2006 |
5% |
5% |
| 2005 |
4% |
4% |