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
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

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

Interest rates

Year Assessment rate Refund rate
2023 3% 3%
2022 2% 2%
2021 3% 3%
2019 & 2020 4% 4%
2017 & 2018 3% 3%
2012 to 2016 2% 2%