WASHINGTON STATE ESTATE TAX RATES

If Washington Taxable Estate**(amount over $2,129,000)

The Amount of Tax Equals

Is At Least But Less Than Initial Tax Amount Plus Tax Rate%

Of Washington Taxable Estate Value Greater Than

$0 $1,000,000 $0 10% $0

$1,000,000 $2,000,000 $100,000 14% $1,000,000

$2,000,000 $3,000,000 $240,000 15% $2,000,000

$3,000,000 $4,000,000 $390,000 16% $3,000,000

$4,000,000 $6,000,000 $550,000 18% $4,000,000

$6,000,000 $7,000,000 $910,000 19% $6,000,000

$7,000,000 $9,000,000 $1,100,000 19.5% $7,000,000

$9,000,000 $1,490,000 20% $9,000,000

** As of 2017, the Washington State estate tax exclusion amount is $2,129,000. Thus, for purposes of this chart, a person’s Washington Taxable Estate consists only of amounts greater than $2,129,000. For example, if a person has a $2,129,000 estate at the time of his or her death, the “Washington Taxable Estate” (column 1 of this chart) would be $0, and no Washington state estate tax would be due. If he or she has a $3,129,000 estate, the “Washington Taxable Estate” would be $1,000,000, and the Washington state estate tax would be $100,000.