Estate tax tables
Filing Thresholds and Exclusion Amounts
Table W - Computation of Washington Estate Tax (for dates of death 5/17/05 and after)
Filing thresholds and exclusion amounts
| Date death occurred | Filing threshold | Applicable exclusion amount |
|---|---|---|
| 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 |
|---|---|---|
| 2019 & 2020 | 4% | 4% |
| 2017 & 2018 | 3% | 3% |
| 2012 to 2016 | 2% | 2% |