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Estate tax tables

Filing thresholds and exclusion amounts

Date death occurred

Filing threshold

Applicable exclusion amount
2026 To be calculated by mid-Dec. 2025 To be calculated by mid-Dec. 2025
7/1/2025 to 12/31/2025 3,000,000 3,000,000
1/1/2018 to 6/30/25 2,193,000 2,193,000

Note: The filing threshold amount is based on the gross estate and not the net estate.


Table W - Computation of Washington estate tax

Note: The tax is calculated on the Washington taxable estate, which is the amount after all allowable deductions, including the applicable exclusion amount.

For dates of death Jan. 1, 2025 and after

* Taxable amount

Rate

Tax owed
$0 to $1,000,000 10% $10% of taxable amount
$1,000,000 to $2,000,000 15% $100,000 plus 15% of the amount over $1,000,000
$2,000,000 to $3,000,000 17% $250,000 plus 17% of the amount over $2,000,000
$3,000,000 to $4,000,000 19% $420,000 plus 19% of the amount over $3,000,000
$4,000,000 to $6,000,000 23% $610,000 plus 23% of the amount over $4,000,000
$6,000,000 to $7,000,000 26% $1,070,000 plus 26% of the amount over $6,000,000
$7,000,000 to $9,000,000 30% $1,330,000 plus 30% of the amount over $7,000,000
$9,000,000 and up 35% $1,930,000 plus 35% of the amount over $9,000,000

* Taxable amount - Line 7 under Part 2 of the Estate Tax Return.

 

For dates of death Jan. 1, 2014 to Jun. 30, 2025

* Taxable amount

Rate

Tax owed
$0 to $1,000,000 10.0% $10% of taxable amount
$1,000,000 to $2,000,000 14.0% $100,000 plus 14% of the amount over $1,000,000
$2,000,000 to $3,000,000 15.0% $240,000 plus 15% of the amount over $2,000,000
$3,000,000 to $4,000,000 16.0% $390,000 plus 16% of the amount over $3,000,000
$4,000,000 to $6,000,000 18.0% $550,000 plus 18% of the amount over $4,000,000
$6,000,000 to $7,000,000 19.0% $910,000 plus 19% of the amount over $6,000,000
$7,000,000 to $9,000,000 19.5% $1,100,000 plus 19.5% of the amount over $7,000,000
$9,000,000 and up 20.0% $1,490,000 plus 20% of the amount over $9,000,000

* Taxable amount - Line 7 under Part 2 of the Estate Tax Return.

Maximum allowable qualified family-owned business interests (QFOBI) deduction amount

Date death occurred

Maximum applicable QFOBI deduction amount
2026 To be calculated by mid-Dec. 2025
7/1/2025 to 12/31/2025 3,000,000
1/1/2014 to 6/30/2025 2,500,000


Interest rates

Year

Assessment rate

Refund rate
2026 6% 6%
2025 7% 7%
2024 6% 6%
2023 3% 3%
2022 2% 2%
2021 3% 3%
2020 4% 4%
2019 4% 4%