Washington State Estate Tax Tables for 2018

Estate Planning, Recent News, Tax

A Washington decedent or a non-resident decedent who owns property in Washington State may owe estate tax depending on the value of their estate. The following tables reflect the current exclusion amounts and tax computation tables for the State of Washington.

Current Filing Thresholds and Exclusion Amounts

DATE of death Filing threshold Applicable exclusion amount
2018 Same as exclusion amount 2,193,000
2017 Same as exclusion amount 2,129,000
10/23 thru 12/31/16 Same as exclusion amount 2,079,000
1/01 thru 10/22/16 2,000,000 2,079,000
2015 2,000,000 2,054,000
2014 2,000,000 2,012,000
2006 -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.

Computation of Washington Estate Tax

For dates of death 01/01/14 and after

If WA taxable estate is between… The amount of tax equals:  PLUS tax rate %  Of your WA taxable estate over.…
$0 and $1,000,000 $0 10.00% $0
$1,000,000 and $2,000,000 $100,000 14.00% $1,000,000
$2,000,000 and $3,000,000 $240,000 15.00% $2,000,000
$3,000,000 and $4,000,000 $390,000 16.00% $3,000,000
$4,000,000 and $6,000,000 $550,000 18.00% $4,000,000
$6,000,000 and $7,000,000 $910,000 19.00% $6,000,000
$7,000,000 and $9,000,000 $1,100,000 19.50% $7,000,000
$9,000,000 and up $1,490,000 20.00% $9,000,000

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

Interest rates

Year Assessment rate Refund rate
2017 & 2018 3% 3%
2012 to 2016 2% 2%