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Home / Find taxes & rates / Other taxes / Estate tax tables
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Estate tax tables

Filing Thresholds and Exclusion Amounts

Table W - Computation of Washington Estate Tax (for dates of death 5/17/05 and after)

Interest Rates

Filing thresholds and exclusion amounts

Date death occurred Filing threshold Applicable exclusion amount
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 01/01/14 and after

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

If Washington taxable estate is at least… But less than… The amount of tax equals: Initial tax amount… Plus tax rate %… Of Washington taxable estate value greater than…
$0 $1,000,000 $0 10.00% $0
$1,000,000 $2,000,000 $100,000 14.00% $1,000,000
$2,000,000 $3,000,000 $240,000 15.00% $2,000,000
$3,000,000 $4,000,000 $390,000 16.00% $3,000,000
$4,000,000 $6,000,000 $550,000 18.00% $4,000,000
$6,000,000 $7,000,000 $910,000 19.00% $6,000,000
$7,000,000 $9,000,000 $1,100,000 19.50% $7,000,000
$9,000,000   $1,490,000 20.00% $9,000,000


 

Interest rates

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

 

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