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Estate tax tables
- Filing Thresholds and Exclusion Amounts
- Table W - Computation of Washington Estate Tax (for dates of death Jul. 1, 2025 and after)
- Table W - Computation of Washington Estate Tax (for dates of death Jan. 1, 2014 to Jun. 30, 2025
- Maximum allowable qualified family-owned business interest (QFOBI) deduction amount
- Interest Rates
Filing thresholds and exclusion amounts
Date death occurred |
Filing threshold |
Applicable exclusion amount |
|---|---|---|
| 2026 | To be calculated by mid-Dec. 2025 | To be calculated by mid-Dec. 2025 |
| 7/1/2025 to 12/31/2025 | 3,000,000 | 3,000,000 |
| 1/1/2018 to 6/30/25 | 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 July 1, 2025 and after
* 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.
For dates of death Jan. 1, 2014 to Jun. 30, 2025
* 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.
Maximum allowable qualified family-owned business interests (QFOBI) deduction amount
Date death occurred |
Maximum applicable QFOBI deduction amount |
|---|---|
| 2026 | To be calculated by mid-Dec. 2025 |
| 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 |
|---|---|---|
| 2026 | 6% | 6% |
| 2025 | 7% | 7% |
| 2024 | 6% | 6% |
| 2023 | 3% | 3% |
| 2022 | 2% | 2% |
| 2021 | 3% | 3% |
| 2020 | 4% | 4% |
| 2019 | 4% | 4% |
