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Washington Revised Code Title 83. Estate Taxation § 83.100.040. Estate tax imposed--Amount of tax

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) A tax in an amount computed as provided in this section is imposed on every transfer of property located in Washington. For the purposes of this section, any intangible property owned by a resident is located in Washington.

(2)(a) Except as provided in (b) of this subsection, the amount of tax is the amount provided in the following table:

Of Washington

If Washington Taxable

The amount of Tax Equals

Taxable Estate Value

Estate is at least

But Less Than

Initial Tax Amount

Plus Tax Rate %

Greater than

$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

(b) If any property in the decedent's estate is located outside of Washington, the amount of tax is the amount determined in (a) of this subsection multiplied by a fraction. The numerator of the fraction is the value of the property located in Washington. The denominator of the fraction is the value of the decedent's gross estate. Property qualifying for a deduction under RCW 83.100.046 must be excluded from the numerator and denominator of the fraction.

(3) The tax imposed under this section is a stand-alone estate tax that incorporates only those provisions of the internal revenue code as amended or renumbered as of January 1, 2005, that do not conflict with the provisions of this chapter. The tax imposed under this chapter is independent of any federal estate tax obligation and is not affected by termination of the federal estate tax.

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Cite this article: FindLaw.com - Washington Revised Code Title 83. Estate Taxation § 83.100.040. Estate tax imposed--Amount of tax - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-83-estate-taxation/wa-rev-code-83-100-040/

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