Estate tax tables

Table W - Computation of Washington Estate Tax (for dates of death Jan. 1, 2014 and after)

Filing thresholds and exclusion amounts

Date death occurred	Filing threshold	Applicable exclusion amount
2023	Same as exclusion amount	2,193,000
2022	Same as exclusion amount	2,193,000
2021	Same as exclusion amount	2,193,000
2020	Same as exclusion amount	2,193,000
2019	Same as exclusion amount	2,193,000
2018	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
2006 to 2013	2,000,000	2,000,000

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