// Exemption

Interest held in a privately-held entity excluded from capital gains

Capital Gains Tax exemption · RCW 82.87.050(2) · enacted 2021

All exemptions & deductions

Details

Citation
RCW 82.87.050(2)
Study reference
E1210-1
Tax type
Capital Gains Tax
Preference type
Exemption
Category
Individuals
Year enacted
2021
End date
None scheduled

Fiscal impact (2024 study estimates)

Revenue if repealed — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Revenue if repealed — state ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 12.6 · FY 2027: 12.9
Taxpayer savings — local ($M)
FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
Taxpayer savings — state ($M)
FY 2024: 12.2 · FY 2025: 12.9 · FY 2026: 13.3 · FY 2027: 13.6

CTI = confidential taxpayer information · D = unable to disclose

Does this apply to you?

This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: