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Estate tax tables

Filing thresholds and exclusion amounts

Date death occurred Filing threshold Applicable exclusion amount
2027 and after 3,000,000  3,000,000
7/1/2026 to 12/31/2026 3,000,000 3,000,000
1/1/2026 to 6/30/2026 3,076,000 3,076,000
7/1/2025 to 12/31/2025 3,000,000 3,000,000
1/1/2018 to 6/30/2025 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, 2014 to June 30, 2025 and July 1, 2026 and after

* 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.

For dates of death July 1, 2025 to June 30, 2026

* 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.

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

Date death occurred Maximum applicable QFOBI deduction amount
2027 and after 3,076,000
2026 3,076,000
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
2027 6% 6%
2026 6% 6%
2025 7% 7%
2024 6% 6%
2023 3% 3%
2022 2% 2%
2021 3% 3%
2020 4% 4%
2019 4% 4%