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WASHINGTON · TAXES

Washington Taxes

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Conditional
Washington statewide rule

Washington's state retail sales tax is 6.5% of the selling price (RCW 82.08.020(1)). Cities and counties add a local portion that varies by location, and retailers must collect at the rate where the customer receives the goods or services, so the combined rate depends on the delivery address — use the Department of Revenue's tax rate lookup. Retail car rentals carry an additional state tax of 11.9% of the selling price from January 1 through December 31, 2026, dropping to 9.9% beginning January 1, 2027. When a seller does not collect sales tax, the buyer owes use tax instead.

§ app.leg.wa.gov
Verified Nov 12, 2026Reviewed
What the official source says
“There is levied and collected a tax equal to six and five-tenths percent of the selling price on each retail sale in this state”

Read on Nov 13, 2026 from app.leg.wa.gov.

Checked once · Nov 13, 2026

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Every Taxes rule LawLert has for Washington

Each rule below is the full statewide entry, with the official source it rests on and the date it was last checked.

Permitted

No tax on wage/salary income: Washington does not currently have an individual income tax. It does tax long-term capital gains: starting with tax year 2025, 7% on the first $1 million of taxable gains and 9.9% (7% plus 2.9%) on gains above $1 million, after an inflation-adjusted standard deduction ($278,000 for 2025). Real estate and assets in certain retirement accounts are exempt (RCW 82.87).

§ dor.wa.govVerified Oct 20, 2026Reviewed
What the official source says
“DOR income tax page: "Washington does not currently have an individual income tax. Beginning Jan. 1, 2028, a new 9.9% income tax will apply to individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million." DOR special notice (June 30, 2025): "Your first $1 million in taxable Washington capital gains is subject to tax at a rate of 7%. Any amount of Washington capital gains exceeding $1 million is subject to a 7% tax, plus an additional 2.9% tax." Capital gains page: "The standard deduction for 2025 is $278,000."”

Read on Oct 28, 2026 from dor.wa.gov.

Checked 2× · Oct 20, 2026 – Oct 28, 2026

Conditional

Washington's state fuel tax is 56.5 cents per gallon of gasoline and 59.5 cents per gallon of diesel (special fuel) from July 1, 2026, up from 55.4 and 58.4 cents in the first half of 2026 (Department of Licensing rate table, unchanged for November 1 – December 31, 2026). Under RCW 82.38.030(12), beginning July 1, 2026 an additional rate is recalculated every July 1 by increasing the existing rates by two percent, and an extra 3 cents per gallon on special fuel starts July 1, 2027 (subsection (11)). These state rates exclude the 18.4-cent federal gasoline tax and 24.4-cent federal diesel tax, and the sales tax on fuel the Department of Licensing estimates separately.

§ dol.wa.govVerified Nov 12, 2026Reviewed
What the official source says
“November 1 to December 31, 2026 Tax type Motor fuel Special Fuel Aircraft fuel DOL average cost of fuel purchases $4.517 $4.830 $4.517 State fuel tax $0.565 $0.595 $0.250”

Read on Nov 13, 2026 from dol.wa.gov.

Checked once · Nov 13, 2026

Info

No sales-tax holiday. The Department of Revenue's complete list of retail sales and use tax exemptions contains no holiday — Washington grants exemptions by category (such as groceries and prescription drugs), not by date.

§ dor.wa.govVerified Jul 30, 2026Reviewed

Info

Administered locally: county assessors appraise property at 100% of true and fair market value and county treasurers collect; the Department of Revenue oversees but does not collect. It is the top funding source for schools, fire, libraries and parks (about 30% of state/local taxes). Exemptions and deferrals exist for qualifying seniors and people with disabilities.

§ dor.wa.govVerified Jul 19, 2026Reviewed

Permitted

Washington's retail sales tax does not apply to sales of food and food ingredients (RCW 82.08.0293) — substances sold for people to eat or drink for taste or nutrition. The exemption does not cover prepared food, soft drinks, bottled water or dietary supplements, and "food and food ingredients" never includes alcoholic beverages (0.5% alcohol by volume or more), tobacco, or cannabis products, so all of those are taxed at the full state and local sales tax rate.

§ app.leg.wa.govVerified Nov 12, 2026Reviewed
What the official source says
“The exemption of "food and food ingredients" provided for in subsection (1) of this section does not apply to prepared food, soft drinks, bottled water, or dietary supplements.”

Read on Nov 13, 2026 from app.leg.wa.gov.

Checked once · Nov 13, 2026

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