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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 |
|---|---|---|
| 2018 to current | Same as exclusion amount | 2,193,000 |
| 2017 | Same as exclusion amount | 2,129,000 |
| 10/23/16 to 12/31/16 | Same as exclusion amount | 2,079,000 |
| 1/1/16 to 10/22/16 | 2,000,000 | 2,079,000 |
| 2015 | 2,000,000 | 2,054,000 |
| 2014 | 2,000,000 | 2,012,000 |
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 |
|---|---|---|
| $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.
Interest rates
Year |
Assessment rate |
Refund rate |
|---|---|---|
| 2025 | 7% | 7% |
| 2024 | 6% | 6% |
| 2023 | 3% | 3% |
| 2022 | 2% | 2% |
| 2021 | 3% | 3% |
| 2020 | 4% | 4% |
| 2019 | 4% | 4% |
