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Filing Thresholds and Exclusion Amounts

Date Death Occurred

Filing Threshold

Applicable Exclusion Amount 

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*
(See note above)

The Amount of Tax Equals

Of Washington Taxable Estate Value Greater Than

Is at Least

But Less Than

Initial Tax Amount

Plus Tax Rate %

 

$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
2017 3% 3%
2012 to 2016 2% 2%