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% |